Browsing by Subject "Income Tax Act"
Now showing items 1-4 of 4
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Ochberg v CIR: No “benefit” to the benefactor
(University of South Africa (UNISA), 2015)This article analyses the South African case of Ochberg v CIR, which dealt with the question whether shares issued by a company to Ochberg, who was, for all intents and purposes, the sole shareholder, in consideration for ... -
Refining the understatement penalty in terms of the Tax Administration Act
(2013)The Tax Administration Act (28 of 2011) (TA Act), which was promulgated on 4 July 2012 and came into effect on 1 October 2012, was enacted with the purpose of aligning all the administrative provisions dealt with under the ... -
South African tax incentives as a motivation for the private sector to invest in research and development
(North-West University, 2018)The South African economy is growing at a very low rate and slipped into recession once in 2017. The country has to find a possible way to sustainably grow the economy going into the future. It is the responsibility of ... -
Tax incentives for South African wine producers investing in environmental conservation
(2015)There is an increasing focus on environmental conservation worldwide, evidenced by such events as the signing of the Kyoto Protocol by developing countries, and by consumers becoming more environmentally conscious. The ...