• Income tax nature of reimbursements relating to leasehold improvements 

      Esterhuizen, Christelle Elleraey; Van Schalkwyk, C. J. (Stellenbosch : University of Stellenbosch, 2011-03)
      ENGLISH ABSTRACT: It is becoming increasingly common for lessees to receive contributions from lessors towards leasehold improvements costs. A lessee will be entitled to claim an allowance in terms of section 11(g), where ...