Schembri, Christopher Carmelo.Bosch, Shannon Joy.Vilakazi, Nicholas Vusumuzi.2020-05-132020-05-1320182018https://researchspace.ukzn.ac.za/handle/10413/18436Masters Degree. University of KwaZulu-Natal, Durban.No abstract available.enAccrual principles.GUD holdings.Gross income.Prompt settlement discount.Taxpayers.The tax implication of prompt settlement discount offered by the seller.Thesis