n Tydskrif vir die Suid-Afrikaanse Reg - The evolution of the test for "in the production of income" : regspraak

Volume 2007, Issue 1
  • ISSN : 0257-7747
  • E-ISSN: 1996-2207



In terms of section 11(a) of the Income Tax Act "expenditure and losses actually incurred in the production of income, provided such expenditure and losses are not of a capital nature" will be allowed as a deduction. However, in the past uncertainty surrounded the question whether it was actually incurred in the production of income.

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