June 5, 2019

Capital and Revenue Gains on Share Disposals

The distinction between amounts of a capital nature as opposed to a revenue (or income) nature is essential, and over the years, few other topics have […]
June 5, 2019

Provisions made in Section 7C of the Income Tax Act

Section 7C of the Income Tax Act, No 58 of 1962 (the Act), was enacted effective 1 March 2017 and serves as an anti-avoidance measure aimed […]
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