A critical analysis of the meaning of the term ‘income’ in Sections 7(2) to 7(8) of the <i>Income Tax Act</i> No. 58 of 1962
Background: Section 7 of the Income Tax Act 58 of 1962 (the Act) was introduced as an anti-avoidance measure to prevent tax avoidance by means of a donation, settlement or other disposition in various types of schemes. In terms of this section, in certain circumstances, ‘income’ is deemed to be inco...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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AOSIS
2017-04-01
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| Series: | South African Journal of Economic and Management Sciences |
| Subjects: | |
| Online Access: | https://sajems.org/index.php/sajems/article/view/1560 |