Search Results - "Van Wyk, Danielle"

A critical analysis of the meaning of the term ‘income’ in Sections 7(2) to 7(8) of the Income Tax Act No. 58 of 1962 by Dippenaar, Mareli, Van Wyk, Danielle

“…Background: Section 7 of the Income Tax Act 58 of 1962 (the Act) was introduced as an antiavoidance measure to prevent tax avoidance by means of a donation,…”
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Exploratory study: Financial behaviour of qualified financial professionals during South Africa’s lockdown by van Wyk, Danielle, Bishop, Arthur

“…Abstract only…”
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An exploratory study on value-added tax consequences of a residential property lottery in South Africa by van Wyk, Danielle, van der Merwe, Andrea

“…To dispose of a residential property in terms of a lottery transaction is a change in the business manner how residential properties are usually being disposed…”
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Exploring the South African tax consequences of a residential property lottery by Van Wyk, Danielle, De Lange, Silke

“…Background: Disposing of a residential property by way of a lottery sounds peculiar, but a number of these transactions relating to residential properties in…”
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Relevant factors for the suspension of the payment of disputed tax - A comparative analysis by Linda van Zyl, Danielle van Wyk

“…Section 164(3) of the Tax Administration Act No. 28 of 2011 gives a senior SARS official the discretion to suspend the payment of disputed tax or a portion…”
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The right to just administrative action in the context of suspending the payment of disputed tax by Van Wyk, Danielle, De Lange, Silke

“…Section 164(3) of the Tax Administration Act 28 of 2011 (hereafter TAA) provides a senior South African Revenue Service official (hereafter, respectively, SARS…”
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