A critical analysis of the interpretation and application of the “income from trade” requirement contained in section 20(1) of the Income Tax Act, 58 of 1962 with regard to the carrying forward of the balance of assessed losses

A critical analysis of the interpretation and application of the “income from trade” requirement contained in section 20(1) of the Income Tax Act, 58 of 1962 with regard to the carrying forward of the balance of assessed losses

For a taxpayer to be able to carry forward a balance of an assessed loss from a prior year, there are two conditions which have to be fulfilled according to section 20 of the South African Income Tax Act, 58 of 1962 namely: <ul><li> The taxpayer has to be carrying on a trade and, </li...

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Bibliographic Details
Main Author: Krogh, Pieter Groenewald
Other Authors: Adv C Louw
Published: 2013
Subjects:
Income from trade
South african income tax act 58 of 1962
Taxpayer
UCTD
Online Access:http://hdl.handle.net/2263/30072
Krogh, PG 2012, A critical analysis of the interpretation and application of the “income from trade” requirement contained in section 20(1) of the Income Tax Act, 58 of 1962 with regard to the carrying forward of the balance of assessed losses , LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/30072 >
http://upetd.up.ac.za/thesis/available/etd-12032012-100541/

Internet

http://hdl.handle.net/2263/30072
Krogh, PG 2012, A critical analysis of the interpretation and application of the “income from trade” requirement contained in section 20(1) of the Income Tax Act, 58 of 1962 with regard to the carrying forward of the balance of assessed losses , LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/30072 >
http://upetd.up.ac.za/thesis/available/etd-12032012-100541/

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