This article examines certain issues associated with Section 8C and other related sections of the Income Tax Act. The issues examined relate to: the difference in tax treatment of restricted and unrestricted equity instruments; possible inequitable tax treatment where an employee receives both an interest free or low interest loan and an equity instrument from an employer and also where a taxpayer receives an equity instrument as trading stock; and the donations tax implications of the donation of a restricted equity instrument.

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: R 114.00 incl. VAT
Expiry Date
: 20/06/2013
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