n Tax Breaks Newsletter - MPs' membership fees : a tax-deductible expense? : from the courts
|Article Title||MPs' membership fees : a tax-deductible expense? : from the courts|
|© Publisher:||Moneyweb (Pty) Ltd|
|Journal||Tax Breaks Newsletter|
|Publication Date||Apr 2006|
Extracted from text ... Moneyweb's TAX BREAKS April 2006 7 Harry Joffe FROM THE COURTS MPs' membership fees: a tax-deductible expense? By HARRY JOFFE IN THE case of SARS vs AKHARWARAY - 2005 (16087) (NC), the matter to be decided was the taxdeductibility or otherwise of membership fees. The taxpayer involved was a member of a political party who had been elected a member of the Northern Cape Provincial Legislature in 1994. In his tax return for the 1995 year of assessment he had claimed a deduction of R12 000 in respect of contributions to his political party. The taxpayer claimed that in ..
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