Browsing by Subject "Gross income"
Now showing items 1-5 of 5
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An analysis of the income tax treatment of gift card transactions by South African suppliers
(North-West University (South Africa), 2023)Gift cards are popularly used in businesses especially in the retail sector. This widespread business practice has become popular worldwide and is continuing to grow. Gift cards are increasingly used as a marketing ... -
An analysis of the taxability of illegal activities in South Africa
(2015)The South African Income Tax Act (58 of 1962) does not specifically deal with the tax treatment of receipts resulting from illegal activities. Expenditure resulting from illegal activities is also only partly dealt with ... -
Interest-free loans or low-interest loans and estate planning : life after Brummeria
(2014)From time to time the court delivers a judgment that has a ripple effect beyond what was expected, resulting in estate planners reconsidering their planning strategies. Such a judgment was the judgment delivered by the ... -
The nature of interest–free loans and the tax implications thereof
(North-West University, 2010)The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the ... -
Some tax implications of traditional knowledge under conventional intellectual property
(North-West University (Potchefstroom Campus), Faculty of Law, 2010)The proposed incorporation of traditional intellectual property into the definition of copyright, trade-marks and designs as defined in the Copyright Act,1 the Trade Marks Act2 and the Designs Act3 may affect the income ...
