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

Date

2013

Authors

Jansen van Rensburg, EC

Journal Title

Journal ISSN

Volume Title

Publisher

Tydskrif vir die Suid-Afrikaanse Reg

Abstract

Description

Keywords

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)

Citation

2013 TSAR 58

URI

http://hdl.handle.net/20.500.12144/37190

Collections

iSalpi

Endorsement

Review

Supplemented By

Referenced By