1887

n Without Prejudice - Uncertain consequences : tax

Volume 12, Issue 1
  • ISSN : 1681-178X
USD

 

Abstract


S24J of the Income Tax Act (58 of 1962) contains specific rules for the calculation and timing of the incurral and accrual of interest on debt instruments. In particular, interest is deemed to have been incurred/accrued on a "" basis and the deduction/accrual of the interest is spread over the term of the debt instrument.

Loading full text...

Full text loading...

Loading

Article metrics loading...

/content/jb_prej/12/1/EJC49929
2012-02-01
2017-11-19

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error