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Attempting to limit the attribution of capital gains

Author: West, C ; Roeleveld, J Date: 2005 Paragraphs 68 to 72 of the Eighth Schedule to the Income Tax Act No. 58 of 1962 (‘the Act’) were inserted to perform the same function as that of section 7, namely to attribute income in cases in which the taxpayer has disposed of that source ... Read more

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