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43 SATC 54 SATC accrual accruing acquired agreement amount annuity apply arise assessed loss beneficiary building calculated capital allowances capital gains tax capital nature chapter claim Commissioner Commissioner's company's constitute cost court death deceased deduction deemed disallowed disposal dividends donation double taxation effect election employee ended 31 March estate duty example exempt expenditure incurred farm fees follows gross income held immovable property Income Tax Act interest investment lease liability livestock loan Ltd v CIR non-resident operations ordinarily resident paid partnership payment pension fund person premium proceeds profit provisions purchase receipts received recipient recoupment referred regard relation resident in Zimbabwe respect Schedule scheme shareholders shares sold South Africa specified asset spouse subsequent tax avoidance tax payable tax purposes taxable income trading stock trust United Kingdom usufruct withholding tax Zimbabwe Stock Exchange Zimbabwean