n Without Prejudice - Contributed Tax Capital - simplicity at last : tax
|Article Title||Contributed Tax Capital - simplicity at last : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Publication Date||Mar 2009|
|Pages||7 - 8|
By now, many will have heard something about contributed tax capital (CTC). A year or so hence, the concept will form part of the South African tax terrain - to the relief of tax practitioners who have had to trawl through the Income Tax Act's three-to-four page long definition of a dividend. I certainly heaved a sigh of relief when I read the Revenue Laws Amendment Bill of 2008.
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