Some thoughts on the meaning of "expenditure" in the Income Tax Act

Authors :
Jansen van Rensburg, EC
Journal Title :
Tydskrif vir die Suid-Afrikaanse Reg
Citation :
2013 TSAR 58
Subject :
Whether these "share-based payments" may be regarded as "expenditure"
:
The deductibility of share-based payments
:
Ackermans Ltd v C:SARS; Pep Stores (SA) Ltd v C:SARS 2011 (1) SA 1 (SCA)

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