The deductibility of interest : a problem unresolved?

Authors :

Olivier, L

Journal Title :

Stellenbosch Law Review

Citation :

(1997) 8 Stell LR 296

S.A. Legislation :

Income Tax Act 58 of 1962 s. 11(a)

Income Tax Act 58 of 1962 s. 23(b)

Subject :

Income

Income tax - Deductions for expenses

Interest and usury

Loans

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