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Showing 1 to 1 of 1 for “"mining capital expenditure"”.
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The tax treatment of interest incurred by mining companies to finance mining capital expenditure
… tax treatment of interest incurred in financing mining capital expenditure. The capital expenditure under consideration is shaft-sinking and mining equipment. The reason for concern as regards this form of capital expenditure lies in the provisions of section 36(11)(a) of the Income Tax Act 58 of …