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The scope and levying of interest subject to the withholding tax in terms of sections 50A–50H of the Income Tax Act No. 58 of 1962
A withholding tax on interest is levied in terms of sections 50A to 50H of the Income Tax Act No. 58 of 1962 (as amended) and has been effective since 1 March 2015. In this study, certain areas of… Expand
Section 12M contributions in terms of the Income Tax Act No. 58 of 1962: Normal tax implications for the retired employee
Section 12M of the Income Tax Act No. 58 of 1962 allows a normal tax deduction for employers who pay the post-retirement medical contributions by way of lump sum payments on behalf of retired… Expand
Amoxapine in the treatment of depression. A clinical evaluation in ambulant patients.
Amoxapine (Demolox; Lederle), an antidepressive agent, was administered to 24 patients suffering from pathological depression in an open uncontrolled single-blind study. The dosage ranged from 75 to… Expand
A Note: The SAICA Part I Qualifying Examinations: Factors that may influence candidates’ success
- E. van Wyk
- 1 January 2011
The study investigates certain factors characterising successful and unsuccessful candidates in the 2009 and 2010 SAICA Part I Qualifying Examination (QE I) with the purpose of making recommendations… Expand
An investigation into the normal tax implications of a carried interest in South Africa
‘Carried interest’ is not defined in the South African Income Tax Act 58 of 1962 as amended (the Act), nor has it been subject to scrutiny in South African courts. Uncertainty prevails regarding the… Expand