An analysis of the interaction between section 7(8) and section 31(2) of the Income Tax Act No. 58 of 1962 when applied to non-interest-bearing loans from resident natural persons to connected non-resident trusts

An analysis of the interaction between section 7(8) and section 31(2) of the Income Tax Act No. 58 of 1962 when applied to non-interest-bearing loans from resident natural persons to connected non-resident trusts

Files

hewitt_interaction_2020.pdf(1.8 MB)

Date

2020-03

Authors

Hewitt, Mark John

Description

School of Accounting

Keywords

Income Tax Act, non-interest-bearing loans

URI

http://hdl.handle.net/10019.1/108419

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