An analysis of certain issues relating to the taxation of equity instruments

D A Warneke and R D Jooste

South African Journal of Accounting Research, 2010, vol. 24, issue 1, 101-128

Abstract: In this article we examine certain issues associated with Section 8C and other important and frequently encountered related provisions 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. The article does not purport to be an exhaustive analysis of these provisions; rather it discusses certain interesting issues encountered by the authors.

Date: 2010
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DOI: 10.1080/10291954.2010.11435149

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