Browsing Economic and Management Sciences by Subject "Gross income"
Now showing items 1-3 of 3
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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 ... -
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 ...