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South African Journal of Accounting Research Volume 24, 2010 - Issue 1
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Original Articles

An analysis of certain issues relating to the taxation of equity instruments

D A WarnekeDepartment of Accounting, University of Cape TownCorrespondence[email protected]
&
R D JoosteDepartment of Commercial Law, University of Cape Town
Pages 101-128 | Received 01 Jan 2008, Accepted 01 May 2010, Published online: 03 Jun 2015

References

  • A de Koker. (updated to 2007). Silke on South African Income Tax. 11th Memorial edition. LexisNexis Butterworths, Durban.
  • Explanatory Memorandum on the Revenue Laws Amendment Bill. (2004). Government Gazette, Pretoria.
  • Income Tax Act. (1962). Act No. 58 of 1962, Government Gazette, Pretoria.
  • South African Institute of Chartered Accountants. Integritax, issue number 78, article 1370. South African Institute of Chartered Accountants, Johannesburg.
  • Meyerowitz, SC; Emslie, TS; Davis, JDM. The Taxpayer. (December 2006 edition). The Taxpayer CC, Cape Town.
  • Revenue Laws Amendment Act. (2004). Act No. 32 of 2004, Government Gazette, Pretoria.
  • Zulman, J; Stretch, RH; Silke, J. (updated to 2007). South African Revenue Service Income Tax Practice Manual. Online edition, LexisNexis Butterworths, Durban.

Income Tax Cases Cited

  • CIR v Butcher Bros (Pty) Ltd. 1945 AD 301, SA Law Reports, Juta & Co Ltd, Cape Town.
  • CIR v Lategan. 1926 CPD 203, SA Law Reports, Juta & Co Ltd, Cape Town.
  • CIR v Nemojim (Pty) Ltd. 1983 (4) SA 935 (A), SA Law Reports, Juta & Co Ltd, Cape Town.
  • CIR v People’s Stores (Walvis Bay) (Pty) Ltd. 1990 (2) SA353 (A), SA Law Reports, Juta & Co Ltd, Cape Town.
  • CSARS v Brummeria Renaissance (Pty) Ltd (2007) 69 SATC 205., SA Law Reports, Juta & Co Ltd, Cape Town.
  • Mooi v SIR. 1972 (1) SA 675 (A), SA Law Reports, Juta & Co Ltd, Cape Town.
  • Sub-Nigel v CIR. 1948 (4) SA 580 (A), SA Law Reports, Juta & Co Ltd, Cape Town.

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