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Gerhard Barkhuizen,Leonard Willemse
AbstractSection 11(bA) was recently deleted and replaced by section 11A in the Income Tax Act No. 58 of 1962 (?the Act? ? all references to sections and paragraphs hereafter refer to the Act, unless otherwise indicated). Section 11(bA) and section 11A de...
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Sophia Brink,Leonard Willemse
AbstractTrusts have long been associated with elaborate tax avoidance schemes, primarily as a result of their flow-through nature. In the National Budget the Minister of Finance indicated that the government was proposing several legislative measures dur...
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Carien Straus,Leonard Willemse
AbstractSection 9H and paragraph 40 of the Eighth Schedule of the Income Tax Act No. 58 of 1962 (?the Act?) determines that a person is deemed to dispose of all of his assets (bar a few exceptions) at market value when that person ceases to be a South Af...
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Leonard C. Willemse
AbstractAccording to National Treasury?s Explanatory Memorandum on the Revenue Laws Amendment Bill, 2008, small businesses in South Africa are instrumental in the growth of the South African economy as they are a source of job creation and a counter to p...
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Leonard Willemse,David Badenhorst
AbstractThe premature termination of lease agreements is a common occurrence in the South African and international business arena. When a lease is terminated prematurely, it is currently the practice that the person who terminates the lease agreement ha...
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Leonard C. Willemse
AbstractA wholesaler of petroleum products is prohibited in terms of section 12(2)(c) of Regulation 287 of the Petroleum Products Act, No. 120 of 1977, to own a retail licence for purposes other than that of training. As a result, petroleum companies mak...
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