The “trade” requirement for income tax purposes: A reappraisal (CSARS v Smith 65 SATC 6)

Lynette Olivier

doi:10.4102/jef.v3i2.342

Original Research

The “trade” requirement for income tax purposes: A reappraisal (CSARS v Smith 65 SATC 6)

Lynette Olivier

About the author(s)

Lynette Olivier, Department of Accountancy, University of Johannesburg, South Africa

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Abstract

No abstract available.

Keywords

trade requirement for income tax purposes; profit motive; objective and subjective approach; in the production of income; pastoral, agricultural or other farming operations

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Crossref Citations

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