When interest on a loan is tax-deductible

Authors :

Williams, R C

Journal Title :

South African Law Journal

Citation :

(1999) 116 SALJ 225

S.A. Cases Cited :

Natal Laeveld Boerdery Bpk v Kommissaris van Binnelandse Inkomste (1998) 60 SATC 81 (SCA)

Subject :

Close corporations - Taxation

Income tax - Deductions - Interest

Loans, Personal

Motive (Law)

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