Page 14 - P6 Slide Taxation - Lecture Day 5 - Groups
P. 14

In the hands of the resident company












                  Disposes of trading stock                                                Acquired as trading stock







             tax value for person                                                          tax value for company









                 The tax value (in terms of sections 11(a) or 22(1) or (2)) of the trading
                 stock is transferred to the resident company.
















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