LML4808

University of South Africa

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Exam (elaborations)

LML_4808 Income Tax Law Test Bank.
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11

May 2023

2021/2022

A+
LML_4808 Income Tax Law Test Bank. Question 1 In order to advise Mofokeng if the proceeds of the sale of the fixed property must be included in his gross income for the 2016/2017 year of assessment one has to start by analysing the definition of gross income and it various aspects. “Gross Income” “Gross income” is defined in Section 1 of the Income Tax Act 58 of 1962 which reads as follows: “‘gross income’ in relation to any year or period of assessment, means, i) in ...
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