A critical analysis of the implications of commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on the taxation of the benefits of interest-free shareholders' loans

A critical analysis of the implications of commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on the taxation of the benefits of interest-free shareholders' loans

The ruling by the Supreme Court of Appeal in Commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on 13 September 2007 added to and amended South African case law regarding the critical definition of ‘gross income’ in the Income Tax Act 58 of 1962. The court diverged from the...

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Bibliographic Details
Main Author: Phasha, Manteng Ruth
Other Authors: Cronje, M.
Published: University of Pretoria 2013
Subjects:
Brummeria renaissance (pty) ltd
South afrivan revenue service
Taxation
Shareholders' loans
Interest-free
UCTD
Online Access:http://hdl.handle.net/2263/23892
Phasha, MR 2009, A critical analysis of the implications of commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on the taxation of the benefits of interest-free shareholders' loans, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/23892 >
http://upetd.up.ac.za/thesis/available/etd-04092010-130053/

Internet

http://hdl.handle.net/2263/23892
Phasha, MR 2009, A critical analysis of the implications of commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on the taxation of the benefits of interest-free shareholders' loans, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/23892 >
http://upetd.up.ac.za/thesis/available/etd-04092010-130053/

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