Page 7 - Non-residence taxation
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General Deductions – Court Cases




           6. Not Of A Capital Nature



                  6.1. New State Areas: expenditure incurred to create /



                  expand income earning structure = capital



                         6.1.1. expenditure incurred to operate income earning


                             structure = not capital nature (revenue)




                         6.1.2. If expenditure create asset with enduring benefits,


                         likely capital




                  6.2. Rand Mines: Expenditure incurred to create / expand


                  source of profits = capital




                  6.3. BPSA (Pty) Ltd: If expenditure creates an enduring (long


                  term) benefit / new asset a capital nature

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