Matches in SemOpenAlex for { <https://semopenalex.org/work/W1545185616> ?p ?o ?g. }
Showing items 1 to 89 of
89
with 100 items per page.
- W1545185616 endingPage "329" @default.
- W1545185616 startingPage "318" @default.
- W1545185616 abstract "Section 11 of the Income Tax Act 58 of 1962 ('the Act') provides for deductions in the determination of a taxpayer's taxable income. Section 11(gA), as it read during the 2000 tax year, provided for the amortisation of the cost of the acquisition of intellectual property rights at the rate of four per cent per annum. The salient provisions of the section provided (at the relevant period) that for the purpose of determining the taxable income derived by any person from carrying on any trade within the Republic, there shall be allowed as deductions from the income of such person so derived an allowance in respect of any expenditure actually incurred by the taxpayer in acquiring by assignment from any other person any trade mark, if such trade mark is used by the taxpayer in the production of his income, or income is derived by him therefrom." @default.
- W1545185616 created "2016-06-24" @default.
- W1545185616 creator A5015091529 @default.
- W1545185616 date "2013-01-01" @default.
- W1545185616 modified "2023-09-26" @default.
- W1545185616 title "The issue of shares is not 'expenditure' for the purposes of the Income Tax Act : Commissioner, South African Revenue Service v Labat Africa Ltd : note" @default.
- W1545185616 hasPublicationYear "2013" @default.
- W1545185616 type Work @default.
- W1545185616 sameAs 1545185616 @default.
- W1545185616 citedByCount "0" @default.
- W1545185616 crossrefType "journal-article" @default.
- W1545185616 hasAuthorship W1545185616A5015091529 @default.
- W1545185616 hasConcept C100001284 @default.
- W1545185616 hasConcept C112698675 @default.
- W1545185616 hasConcept C121955636 @default.
- W1545185616 hasConcept C136264566 @default.
- W1545185616 hasConcept C139719470 @default.
- W1545185616 hasConcept C144133560 @default.
- W1545185616 hasConcept C145236788 @default.
- W1545185616 hasConcept C157263771 @default.
- W1545185616 hasConcept C162324750 @default.
- W1545185616 hasConcept C165786947 @default.
- W1545185616 hasConcept C172008318 @default.
- W1545185616 hasConcept C17744445 @default.
- W1545185616 hasConcept C195487862 @default.
- W1545185616 hasConcept C199539241 @default.
- W1545185616 hasConcept C21547014 @default.
- W1545185616 hasConcept C2776360696 @default.
- W1545185616 hasConcept C2779268580 @default.
- W1545185616 hasConcept C2780129039 @default.
- W1545185616 hasConcept C2780378061 @default.
- W1545185616 hasConcept C2993958944 @default.
- W1545185616 hasConcept C551662922 @default.
- W1545185616 hasConcept C74939039 @default.
- W1545185616 hasConcept C91064468 @default.
- W1545185616 hasConceptScore W1545185616C100001284 @default.
- W1545185616 hasConceptScore W1545185616C112698675 @default.
- W1545185616 hasConceptScore W1545185616C121955636 @default.
- W1545185616 hasConceptScore W1545185616C136264566 @default.
- W1545185616 hasConceptScore W1545185616C139719470 @default.
- W1545185616 hasConceptScore W1545185616C144133560 @default.
- W1545185616 hasConceptScore W1545185616C145236788 @default.
- W1545185616 hasConceptScore W1545185616C157263771 @default.
- W1545185616 hasConceptScore W1545185616C162324750 @default.
- W1545185616 hasConceptScore W1545185616C165786947 @default.
- W1545185616 hasConceptScore W1545185616C172008318 @default.
- W1545185616 hasConceptScore W1545185616C17744445 @default.
- W1545185616 hasConceptScore W1545185616C195487862 @default.
- W1545185616 hasConceptScore W1545185616C199539241 @default.
- W1545185616 hasConceptScore W1545185616C21547014 @default.
- W1545185616 hasConceptScore W1545185616C2776360696 @default.
- W1545185616 hasConceptScore W1545185616C2779268580 @default.
- W1545185616 hasConceptScore W1545185616C2780129039 @default.
- W1545185616 hasConceptScore W1545185616C2780378061 @default.
- W1545185616 hasConceptScore W1545185616C2993958944 @default.
- W1545185616 hasConceptScore W1545185616C551662922 @default.
- W1545185616 hasConceptScore W1545185616C74939039 @default.
- W1545185616 hasConceptScore W1545185616C91064468 @default.
- W1545185616 hasIssue "2" @default.
- W1545185616 hasLocation W15451856161 @default.
- W1545185616 hasOpenAccess W1545185616 @default.
- W1545185616 hasPrimaryLocation W15451856161 @default.
- W1545185616 hasRelatedWork W109765977 @default.
- W1545185616 hasRelatedWork W1200403742 @default.
- W1545185616 hasRelatedWork W142767621 @default.
- W1545185616 hasRelatedWork W1487517498 @default.
- W1545185616 hasRelatedWork W1512562123 @default.
- W1545185616 hasRelatedWork W1559977048 @default.
- W1545185616 hasRelatedWork W207397944 @default.
- W1545185616 hasRelatedWork W2109510497 @default.
- W1545185616 hasRelatedWork W2174606838 @default.
- W1545185616 hasRelatedWork W2282330167 @default.
- W1545185616 hasRelatedWork W2478520243 @default.
- W1545185616 hasRelatedWork W2803154060 @default.
- W1545185616 hasRelatedWork W3196185714 @default.
- W1545185616 hasRelatedWork W320520284 @default.
- W1545185616 hasRelatedWork W91415628 @default.
- W1545185616 hasRelatedWork W2315061553 @default.
- W1545185616 hasRelatedWork W2734224523 @default.
- W1545185616 hasRelatedWork W2915187280 @default.
- W1545185616 hasRelatedWork W2917841106 @default.
- W1545185616 hasRelatedWork W984983020 @default.
- W1545185616 hasVolume "130" @default.
- W1545185616 isParatext "false" @default.
- W1545185616 isRetracted "false" @default.
- W1545185616 magId "1545185616" @default.
- W1545185616 workType "article" @default.