Borrowing money to pay dividends? : the fisc fortuitously favoured

Authors :

Dendy, M

Journal Title :

South African Law Journal

Citation :

(1997) 114 SALJ 645

S.A. Cases Cited :

Commissioner for Inland Revenue v Ticktin Timbers CC 1997 (1) JTLR 1 (C)

S.A. Legislation :

Income Tax Act 58 of 1962

Subject :

Debtor and creditor

Dividends

Interest and usury

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