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

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dc.contributor.authorEmslie, Trevor
dc.contributor.authorJooste, Richard
dc.date.accessioned2017-05-25T08:44:42Z
dc.date.available2017-05-25T08:44:42Z
dc.date.issued1989
dc.description.abstractThe 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.identifier.apacitationEmslie, T., & Jooste, R. (1989). Causation and the concomitant issue of apportionment with reference to gross income in South African income- tax law. <i>South African Law Journal</i>, http://hdl.handle.net/11427/24408en_ZA
dc.identifier.chicagocitationEmslie, Trevor, and Richard Jooste "Causation and the concomitant issue of apportionment with reference to gross income in South African income- tax law." <i>South African Law Journal</i> (1989) http://hdl.handle.net/11427/24408en_ZA
dc.identifier.citationEmslie, 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.issn0038-2388en_ZA
dc.identifier.ris TY - Journal Article AU - Emslie, Trevor AU - Jooste, Richard AB - 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. DA - 1989 DB - OpenUCT DP - University of Cape Town J1 - South African Law Journal LK - https://open.uct.ac.za PB - University of Cape Town PY - 1989 SM - 0038-2388 T1 - Causation and the concomitant issue of apportionment with reference to gross income in South African income- tax law TI - Causation and the concomitant issue of apportionment with reference to gross income in South African income- tax law UR - http://hdl.handle.net/11427/24408 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/24408
dc.identifier.vancouvercitationEmslie T, Jooste R. Causation and the concomitant issue of apportionment with reference to gross income in South African income- tax law. South African Law Journal. 1989; http://hdl.handle.net/11427/24408.en_ZA
dc.languageengen_ZA
dc.publisherJuta Lawen_ZA
dc.publisher.departmentTaxen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.sourceSouth African Law Journalen_ZA
dc.source.urihttps://juta.co.za/products/3601-south-african-law-journal/
dc.titleCausation and the concomitant issue of apportionment with reference to gross income in South African income- tax lawen_ZA
dc.typeJournal Articleen_ZA
uct.subject.keywordsLawen_ZA
uct.subject.keywordsSouth Africaen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceArticleen_ZA
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