n Without Prejudice - It still isn't right : tax / intellectual property

Volume 9, Issue 1
  • ISSN : 1681-178X



In a previous article ( Nov 08, p31), I was strongly critical of the provisions of s23I of the Income Tax Act which came into operation on January 1 2009. Since then, the section has been rewritten and is to be substituted effective January 1 2009, once the Revenue Laws Amendment Bill (80 of 2008) has been enacted. The question that arises is whether the new provisions are an improvement or whether they are still subject to the same criticisms?

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