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In Commissioner for the South African Revenue Service v. Brummeria Renaissance Ltd., South Africa's Supreme Court of Appeal held that an interest-free loan produces taxable income for the borrower equal to the interest that would have been charged at market rates. Within South Africa, the Brumm...
000 each (up to a maximum of 3 indi- viduals related by blood or marriage) Occupational Support 5% of gross income up to a maximum of Rp 6,000,000 Pension Cost (available to pensioners) 5% of gross income up to a maximum of Rp 2,400,000 Contribution to approved pension fund, e.g...