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BGR 24 - Section 18A(2) receipt for purposes of a deduction as contemplated in section 37C(3) & (5)

04 September 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This BGR provides certainty on the application of the deeming provisions in section 37C(3) and (5) as far as it relates to a deduction claimed under section 18A. 

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