Knowledge Resource Center for Ecological Environment in Arid Area
| The income tax implications resulting from the introduction of section 12N of the Income Tax Act | |
| Grebe;Alta-Mari | |
| 出版年 | 2014 |
| 学位授予单位 | Nelson Mandela Metropolitan University, Faculty of Business and Economic Sciences |
| 英文摘要 | Section 12N, introduction into the Income Tax Act by way of Taxation Laws Amendment Act and which became effective on 2 November 2010, provides for allowances on the leasehold improvements on government-owned land and land leased from certain tax exempt entities as stipulated in section 10 (1) (cA) and (t). As section 12N deems the lessee to be the owner of the leasehold improvement, the lessee now qualifies for capital allowances which were previously disallowed. |
| 英文关键词 | Land tenure -- South Africa Capital gains tax -- South Africa |
| 语种 | 英语 |
| URL | http://hdl.handle.net/10948/d1020787 |
| 来源机构 | Nelson Mandela Metropolitan University |
| 资源类型 | 学位论文 |
| 条目标识符 | http://119.78.100.177/qdio/handle/2XILL650/248286 |
| 推荐引用方式 GB/T 7714 | Grebe;Alta-Mari. The income tax implications resulting from the introduction of section 12N of the Income Tax Act[D]. Nelson Mandela Metropolitan University, Faculty of Business and Economic Sciences,2014. |
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