Income tax nature of reimbursements relating to leasehold improvements

Income tax nature of reimbursements relating to leasehold improvements

Thesis (MComm)--University of Stellenbosch, 2011. === ENGLISH ABSTRACT: It is becoming increasingly common for lessees to receive contributions from lessors towards leasehold improvements costs. A lessee will be entitled to claim an allowance in terms of section 11(g), where expenditure has actually...

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Bibliographic Details
Main Authors: Esterhuizen, Christelle Elleraey, Van Schalkwyk, C. J.
Other Authors: University of Stellenbosch. Faculty of Economic and Management Sciences. Dept. of Accountancy.
Format: Others
Language:en_ZA
Published: Stellenbosch : University of Stellenbosch 2011
Subjects:
Theses > Accountancy
Dissertations > Accountancy
Leasehold improvements > Taxation > South Africa
Online Access:http://hdl.handle.net/10019.1/15062

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