Mon, Dec 11, 2023

The official Financial Regulation Journal of SAIFM

Another year, another amendment: Timing matters when tax legislation changes

Written by Louise Kotze

In the recent Tax Court judgment of Taxpayer A v Commissioner for the South African Revenue Service (IT 25042) (14 July 2022), the court was tasked with determining whether the finance charges incurred by the taxpayer stood to be deducted in terms of section 24J of the Income Tax Act 58 of 1962.

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