oa Comparative and International Law Journal of Southern Africa - The receipts or accrual basis of the South African income tax

Volume 6, Issue 2
  • ISSN : 0010-4051



It is proposed to deal as briefly and concisely as possible with the procedure of arriving at the amount on which income tax is payable. The Act will be followed in general, but for convenience sake, if not for reasons of logic, receipts or accruals which are an integral part of gross income as defined, will be treated as a distinctly separate incidence.

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