The Imputability of Sub-Income Under Section 7(3) of the Income Tax Act 1962
Section 7(3) of the Income Tax Act 58 of 1962 counters income splitting arrangements by imputing income received by a minor child by reason of a donation, settlement or other disposition made by the minor child's donor parent to such donor parent, thereby subjecting the imputed income to the d...
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| Main Author: | |
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| Format: | Article |
| Language: | Afrikaans |
| Published: |
North-West University
2025-07-01
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| Series: | Potchefstroom Electronic Law Journal |
| Subjects: | |
| Online Access: | https://perjournal.co.za/article/view/16292 |
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