An analysis of the taxability of illegal activities in South Africa / Orlando Christian Streicher
The South African Income Tax Act (58 of 1962) does not specifically deal with the tax treatment of receipts resulting from illegal activities. Expenditure resulting from illegal activities is also only partly dealt with in terms of Section 23(o) of the Income Tax Act. This has resulted in uncertaint...
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| Language: | en |
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2015
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| Online Access: | http://hdl.handle.net/10394/15585 |