Mores, fault and fides: are these acceptable criteria when income tax deductions are claimed
The two “pillars” on which taxable income is based are the definition of “gross income” in section 1 of the Income Tax Act, 58 of 1962, and the “general deduction formula” comprising the preamble to section 11, section 11(a) and section 23(g) of the Act. Many of the terms used in these sections are...
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| Format: | Others |
| Language: | English |
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Rhodes University
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| Online Access: | http://hdl.handle.net/10962/d1001643 |