Articles by Author: Tertius Troost

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  1. An investigation into the normal tax implications of a carried interest in South Africa

    An investigation into the normal tax implications of a carried interest in South Africa

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    ‘Carried interest’ is not defined in the South African Income Tax Act 58 of 1962 as amended (the Act), nor has it been subject to scrutiny in South African courts. Uncertainty prevails regarding the classification of a carried interest for...