1887

n Tax Breaks Newsletter - Licence fees : the current state of play : capital allowances

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Abstract

In 2002 the Gauteng Income Tax Special Court was presented with the following facts : The taxpayer responded to an invitation to tender from the then Minister of Transport and Telecommunications for a licence to conduct a non-exclusive cellular telephone service for a renewable period of 15 years. The taxpayer won the tender and, in addition to an "" of R100 million, was required to pay an ongoing annual licence fee of 5% of its net revenue.

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/content/montb/2009/279/EJC78540
2009-04-01
2016-12-08
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