Timing of the incidence of tax in suspensive sale agreements and agreements with suspensive conditions

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: pdf
Publisher: Nelson Mandela University
Publisher: Faculty of Business and Economic Sciences
Language: English
Rights: Nelson Mandela University

Collections

NMU School of Accounting

		Thumbnail	File	Description	Size	Format
View Details Download			SOURCE1	B Zondi.pdf	689 KB	Adobe Acrobat PDF	View Details Download