The deductibility of finance costs under Section 24J : front-end fees and utilisation fees

Thesis

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Mokhutwane Phooko

LLM, University of Johannesburg

Handle:

https://hdl.handle.net/10210/503310

Abstract

Tax deductions - South Africa

Interest - Law and legislation - South Africa

Usury laws - South Africa

South Africa. - Income Tax Act, 1962

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Title: The deductibility of finance costs under Section 24J : front-end fees and utilisation fees
Creators - without role: Mokhutwane Phooko
Contributors - without role: E. Ketchemin Dr.
Awarding Institution: University of Johannesburg; LLM
Theses and Dissertations: LLM, University of Johannesburg
Identifiers: 9923809407691
Copyright: University of Johannesburg
Academic Unit: Department of Mercantile Law; Faculty of Law; University of Johannesburg
Language: English
Resource Type: Thesis