Print Page
News & Press: Corporate Tax

s11(gA)(iii) – Deduction for the acquisition of intellectual property rights (Labat Case)

Tuesday, 11 October 2011   (0 Comments)
Posted by: SAIT Technical
Share |

The CSARS v Labat Africa Limited case deals with s 11(gA)(iii) – allowable deductions for the acquisition of intellectual property rights and the meaning of ‘expenditure’ and shares issued as consideration not ‘expenditure’.

To access the full case, click here



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

  • Tax Practitioner Registration Requirements & FAQ's
  • Rate Our Service

    Membership Management Software Powered by YourMembership  ::  Legal