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- W1533596875 abstract "This article is the fourth in the series which investigates the interplay of the new Companies Act 71 of 2008 (COA) and the Income Tax Act 58 of 1962 (ITA). The COA and the Companies Regulations came into effect on 1 May 2011 and have had a (perhaps unintended) concomitant impact on other legislation, especially on taxation legislation. This article is also the second of a two-part document which briefly highlights some of the tax consequences of so-called sweat equity under the new COA. The issues emphasised in this article include the payment for future services and the tax treatment of interest-free loans and any resulting CGT and STC consequences." @default.
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- W1533596875 date "2012-01-01" @default.
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- W1533596875 title "The tax consequences of sweat equity under the new Companies Act" @default.
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