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picture1_Contracts Pdf 204760 | Lapd Intr In 2014 03 In78 Allowance For Future Expenditure On Contracts


 52x       Filetype PDF       File size 0.25 MB       Source: www.sars.gov.za


File: Contracts Pdf 204760 | Lapd Intr In 2014 03 In78 Allowance For Future Expenditure On Contracts
INTERPRETATION NOTE: NO. 78 DATE: 29 July 2014 ACT : INCOME TAX ACT NO. 58 OF 1962 SECTION : SECTION 24C SUBJECT : ALLOWANCE FOR FUTURE EXPENDITURE ON CONTRACTS CONTENTS ...

icon picture PDF Filetype PDF | Posted on 11 Feb 2023 | 1 year ago

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...Interpretation note no date july act income tax of section c subject allowance for future expenditure on contracts contents page preamble purpose background the law application a contract which commissioner is satisfied will be incurred in subsequent year assessment performing taxpayer s obligations under b terms was received such manner that allowed as deduction acquisition an asset to ceded warranty claims maintenance determination amount opinion relates advance does not exceed or accrued particular reversal prior other analysis by basis conclusion this unless context indicates otherwise means used finance still fulfilling and any word expression bears meaning ascribed it provides guidance when while only nature business may receives amounts anomaly arises one absence would fully taxable without non deductibility attributable most sections requiring actually before can addition e specifically prohibits carried reserve fund capitalised way inserted relief measure taxpayers because spe...
								

							

						
	
												
				
					
					
					
			
					
				
				
		
	

	
		





	

	
				

						

						
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										Category:  Uncategorized / Uncategorized 
										
Posted on: 11 Feb 2023 | 1 year ago
										
										
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Filetype: PDF
										
File size: 0.25 MB
										
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										Wan learn
											

												Wan learn