Section 80A(c)(ii)Spirit of the lawStatutory interpretationTraditional approachSection 80A(c)(ii) of the Income Tax Act 58 of 1962, as amended (the Act), introduced a new concept to the South African income tax environment: misuse or abuse of the provisions of the Act, including Part ...
“annual value” has the meaning given by section 2 of the Property Tax Act 1960, and is to ...
years after the publication according to Section 54(1) of the Amended Copyright Act effective on January 1, 2004 (for 50 years before the amendment). ... 萼工業所有権研究所出版部 - 《Studies on Laws of Intellectual Property》 被引量: 0发表: 2007年 加载更多来源...
Section 43 of Income Tax Act 1961 amended by Finance Act 2022 and Rules PGBP. Definitions of certain terms relevant to income from PGBP.
Section 1 of the Income Tax Act, 58 of 1962 (the Income Tax Act) and other related Revenue Acts empower the South African Revenue Service (SARS) to administer the Acts and to collect revenue for the government of the Republic of South Af... MJ Maluleke - 《Sars》 被引量: 0发表: 201...
Section 9 of the Income Tax Act, 1961: Defaced and Defiled The Finance Act, 2015 amended §6(3)(ii) of the Income Tax Act, 1961 to introduce a new test for determining the residential status of companies. The new t... P Andharia - 《Natl L.sch.india Rev》 被引量: 0发表: 2013...
The maximum amount of credit for tax year 2024 is: Number of children Maximum credit amount (2024) 0 $632 1 $4,213 2 $6,960 3 or more $7,830 TaxAct is here to help. As always, TaxAct® is here to help simplify your tax filing experience. When you securely e-file with us,...
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Section 13(7.1) of the Income Tax Act requires, generally speaking, that a taxpayer reduce the capital cost of a fixed asset by the amount of government assistance received by the taxpayer with respect to the asset. In two recent ... Parsons,B Robert - 《Journal of Canadian Petroleum Techn...
Childcare or maternity leave benefits, shorter work hour benefits during the childcare period, and spouse maternity leave benefits as indicated in the Employment Insurance Act. Non-taxable income should be added back to reportable income when the flat tax rate is elected. Employer-provided housing ...