Two recent cases reconsider the concept of "beneficial" receipt or accrual for income tax purposes

Date

Authors

Publisher

South African Law Journal

Keywords

Assessment, Income tax, Taxation - Benefit theory, Words and phrases - beneficially accrues

Citation

(2000) 117 SALJ 40

URI

http://www.heinonline.org/HOL/Index?index=journals/soaf&collection=journals
http://hdl.handle.net/20.500.12144/11109

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