The meaning of expenditure actually incurred in the context of share-based payments for trading stock or services rendered
Section 11(a) of the Income Tax Act 58 of 1962 entitles taxpayers to a deduction in respect of expenditure actually incurred, provided that all the other requirements of section 11 and section 23 of the Act have been met. A company may issue its own shares, credited as fully paid up, as a payment fo...
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| Format: | Others |
| Language: | English |
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Rhodes University
2015
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| Online Access: | http://hdl.handle.net/10962/d1018661 |