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
dc.contributor.advisor | Malan, Monique | en_ZA |
dc.contributor.author | Hewitt, Mark John | en_ZA |
dc.date.accessioned | 2020-02-18T13:49:53Z | |
dc.date.accessioned | 2020-04-28T15:13:05Z | |
dc.date.available | 2020-02-18T13:49:53Z | |
dc.date.available | 2020-04-28T15:13:05Z | |
dc.date.issued | 2020-03 | |
dc.description | School of Accounting | en_ZA |
dc.embargo.terms | 2023-12-31 | |
dc.identifier.uri | http://hdl.handle.net/10019.1/108419 | |
dc.language.iso | en_ZA | en_ZA |
dc.subject | Income Tax Act, non-interest-bearing loans | en_ZA |
dc.title | 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 | en_ZA |
dc.type | Masters | en_ZA |