An investigation into the normal tax implications of a carried interest in South Africa

@article{Wyk2018AnII,
  title={An investigation into the normal tax implications of a carried interest in South Africa},
  author={E. van Wyk and T. Troost},
  journal={South African Journal of Accounting Research},
  year={2018},
  volume={32},
  pages={25 - 45}
}
‘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 classification of a carried interest for normal tax purposes in SA. This article investigated the possible normal tax treatment of a carried interest for a fund manager regarding the definition of a fringe benefit, or, alternatively in terms of the gross income definition of the Act. Distinction was… Expand

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