- Title
- Timing of the incidence of tax in suspensive sale agreements and agreements with suspensive conditions
- Creator
- Zondi, Bonginkosi
- Subject
- Tax administration and procedure -- South Africa
- Subject
- Taxation -- Law and legislation -- South Africa Taxation -- South Africa
- Date Issued
- 2019
- Date
- 2019
- Type
- Thesis
- Type
- Masters
- Type
- MCom
- Identifier
- http://hdl.handle.net/10948/44269
- Identifier
- vital:37144
- Description
- This study critically examines suspensive sale agreements and agreements subject to suspensive conditions in the South African taxation system. It examines challenges associated with the application of the disposal rules in the context of the Income Tax Act No. 58 of 1962, which includes capital gains tax, and Value-Added Tax Act No. 89 of 1991 relating to these types of agreements. The study also looks at those aspects in which these agreements generally differ and concur. As one of its areas of focus, the study inter alia makes a comparison of the South African approach to the timing of the tax incidence under these agreements, to the approaches adopted by other countries, namely Canada, Zimbabwe and the United States of America (USA).
- Format
- v, 73 leaves
- Format
- Publisher
- Nelson Mandela University
- Publisher
- Faculty of Business and Economic Sciences
- Language
- English
- Rights
- Nelson Mandela University
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