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An analysis of the tax implications of prospecting expenditure incurred by junior exploration companies in South Africa

Cronje, Christo; Sturdy, Jolene (Journal of Economic and Financial Sciences, 2013)

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Author
- Cronje, Christo (1)
- Sturdy, Jolene (1)
Subject
- Income derived from mining operations, Section 11(a), section 15(b) and section 22 of the Income Tax Act (1)
- Junior exploration companies (1)
- Mining operations (1)
- Prospecting expenditure (1)
- Prospecting rights (1)
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Date Issued
- 2013 (1)
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