"Expenditure"

• Main Author: Beukes, Marvan
• Other Authors: Gutuza, Tracy
• Format: Dissertation
• Language: English
• Published: University of Cape Town 2016
• Subjects: Tax Law
• Online Access: http://hdl.handle.net/11427/17281

This dissertation endeavours to analyse the case Commissioner for the South African Revenue Service v Labat Africa Ltd and its consequences in order to conclude whether the tax law created by the court is sound. Specifically it looks at the progression of the case through the different courts, as well as the other court cases referred to in the different courts. The research found that the case defined, for the first time, the term "expenditure" for South African Income Tax purposes. It also found that the new definition may have created consequences for the interpretation of other sections of the Income Tax Act.