Section 24C: Indicators regarding the certainty of the incurral of future expenditure

Section 24C of the Income Tax Act No. 58 of 1962 provides for a deduction of future expenditure that will be incurred by the taxpayer in the performance of his obligations under a contract from which the taxpayer derived income. The objective of this article is to compile a list of indicators demons...

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Bibliographic Details
Main Authors: Lizelle Calitz, Linda van Zyl
Format: Article
Language:English
Published: AOSIS 2016-03-01
Series:Journal of Economic and Financial Sciences
Subjects:
Online Access:https://jefjournal.org.za/index.php/jef/article/view/36