Deductibility of interest for share purchases

Price:
R476.10 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Carmen Westermeyer
Duration:
120 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline

This lesson covers the following:

  • What is section 24O and when does it apply?
  • What limits are there on the deductibility of interest under section 23N
  • Administrative requirements
  • Interplay with section 45 and section 47