n Tax Breaks Newsletter - Share issue costs are not "expenditure incurred" : income tax
|Article Title||Share issue costs are not "expenditure incurred" : income tax|
|© Publisher:||Moneyweb (Pty) Ltd|
|Journal||Tax Breaks Newsletter|
|Publication Date||Dec 2011|
|Pages||4 - 5|
While Section 24B supersedes the judgement when an asset is acquired in exchange for the issue of shares, it still applies where services are rendered in exchange for shares.
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