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ENS africa Tax | Interest deductibility in South Africa
In Burgess v Commissioner for Inland Revenue [1993] 2 All SA 511 (A), the court considered whether the appellant was carrying on a trade within the meaning of the general deduction formula contained in section 11(a) read with section 23(g) of the Act.
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Law reports Analysis L EG A L TIMES ens problem solved
www.ensafrica.comcome Tax Act, 1962). The interpre-tation note refers toITC 1668, in which the court distinguished be-tween employees who lived far away ... The draft interpretation note em-phasises that employers are respon-sible for ensuring that the as-sets/services are used mainly for business purposes, failing which