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Income tax in South Africa : cases and materials

Author: R C Williams
Publisher: Durban : Butterworths, ©1995.
Edition/Format:   Print book : EnglishView all editions and formats
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Genre/Form: Trials, litigation, etc
Cases
Additional Physical Format: Online version:
Williams, R.C.
Income tax in South Africa.
Durban : Butterworths, ©1995
(OCoLC)742274270
Document Type: Book
All Authors / Contributors: R C Williams
ISBN: 0409115304 9780409115307
OCLC Number: 37044200
Notes: Includes index.
Description: xviii, 578 pages ; 24 cm
Contents: 1. Income tax in perspective --
2. Source --
2.1 Introduction --
2.2 General principles --
2.3 Composite or multiple sources: appointment --
2.4 Annuities --
2.5 Income from services --
2.6 Directors' fees --
2.7 Sale --
2.8 Rent --
2.9 Partnership --
2.10 Dividends --
2.11 Interest --
2.12 Royalties --
3. Receipts and accruals --
3.1 Introduction --
3.2 The income tax base in South Africa --
3.3 The meaning of 'received by' the taxpayer --
3.4 The meaning of 'accrued to' the taxpayer --
3.5 Non-monetary receipts and accruals --
3.6 Time of accrual and valuation of the accrued amount --
3.7 Beneficial receipt or accrual --
3.8 Notional receipts and accruals --
3.9 Deemed receipt or accrual --
3.10 Application of income after receipt or accrual --
3.11 Antecedent disposals of income --
4. Income: the general concept --
4.1 Introduction --
4.2 The definition of 'gross income' --
4.3 The characteristics of income at common law --
5. Trading or carrying on business and schemes of profit-making --
5.1 Introduction --
5.2 Badges of trade --
5.3 The concept of trading in South African tax law --
5.4 Sales in the course of trade contrasted with realisations of capital --
5.5 Isolated and recurrent transactions --
5.6 A hobby contrasted with a trade or scheme of profit-making --
5.7 Schemes of profit-making --
5.8 Immovable property transactions --
5.9 Share dealing and schemes of profit-making involving shares --
10. Gambling profits and losses --
6. Statutory inclusions in gross income --
6.1 Introduction --
6.2 Amounts included in the definition of 'gross income' --
7. Deductions: general principles --
7.1 General principles --
7.2 The general deduction formula --
7.3 Prohibited deductions --
8. Specific statutory deductions and allowances --
8.1 The inter-relationship between s 11(a) and the specific deductions --
8.2 Specific deductions permitted in terms of section 11 --
9. Trusts --
9.1 Introduction --
9.2 The conduit principle --
9.3 Income of minor child deemed to be parent's income: s 7(3) --
Donee's or beneficiary's income deemed to be donor's income; s 7(5) --
10. Farming --
10.1 Introduction --
10.2 The nature of 'farming operations' --
10.3 Expenditure incurred after the cessation of farming operations is not deductable in terms of the First Schedule --
10.4 Horse-racing and breeding --
11. Tax avoidance and evasion --
11.1 The destinction between tax avoidance and tax evasion --
11.2 Section 103(1) --
the general anti-avoidance section --
11.3 Section 103(1) does not apply unless there was sole or main purpose of tax avoidance and, in addition, the transaction etc was 'abnormal'; one without the other does not suffice --
11.4 Section 103(1): powers of the Commissioner --
11.5 Section 103(2): agreement affecting a company or a change in shareholding or members' interests, resulting in the receipt of income, which was entered into for the purpose of utilising and assessed loss; set-off of loss disallowed.
Responsibility: R.C. Williams.

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