Causation and the concomitant issue of apportionment with reference to gross income in South African income- tax law

 

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dc.contributor.author Emslie, Trevor
dc.contributor.author Jooste, Richard
dc.date.accessioned 2017-05-25T08:44:42Z
dc.date.available 2017-05-25T08:44:42Z
dc.date.issued 1989
dc.identifier.citation Emslie, T., & Jooste, R. (1989). Causation and the Concomitant Issue of Apportionment with Reference to Gross Income in South African Income-Tax Law. South African Law Journal, 106, 292. en_ZA
dc.identifier.issn 0038-2388 en_ZA
dc.identifier.uri http://hdl.handle.net/11427/24408
dc.description.abstract The objective of this article is twofold: first, to set out the correct role, in our view, of the notion of causation in the application of two elements of the definition of gross income-the characterization of an amount as being from a source within the Republic (or not) and as being of a capital nature (or not); and secondly, to ascertain the apportionment implications where two or more causae with differing tax consequences are found to have given rise to the receipt or accrual of a single amount. en_ZA
dc.language eng en_ZA
dc.publisher Juta Law en_ZA
dc.source South African Law Journal en_ZA
dc.source.uri https://juta.co.za/products/3601-south-african-law-journal/
dc.title Causation and the concomitant issue of apportionment with reference to gross income in South African income- tax law en_ZA
dc.type Journal Article en_ZA
uct.type.publication Research en_ZA
uct.type.resource Article en_ZA
uct.subject.keywords Law en_ZA
uct.subject.keywords South Africa en_ZA
dc.publisher.institution University of Cape Town
dc.publisher.faculty Faculty of Commerce en_ZA
dc.publisher.department Tax en_ZA
uct.type.filetype Text
uct.type.filetype Image


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