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A critical commentary on and analysis of the general anti - avoidance section in the Income Tax Act paying particular attention to the introduction of the so-called business purpose test

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dc.contributor.author Ismail Y en
dc.date.accessioned 2016-09-22T10:15:47Z
dc.date.available 2016-09-22T10:15:47Z
dc.date.submitted 1999 en
dc.identifier.uri http://hdl.handle.net/20.500.11892/81344
dc.description.abstract The aim of this technical report is to provide a detailed and critical commentary on and analysis of the general anti-avoidance section in the Income Tax Act 58 of 1962 paying particular attention to the introduction of the so-called business purpose test. The South African Acts that are the subject of this technical report are as follows: The Income Tax Act 58 of 1962; The Income Tax Act 21 of 1995; The Income Tax Act 36 of 1996; The Revenue Laws Amendment Act 46 of 1996; The General Law Amendment Act 49 of 1996; The Income Tax Act 28 of 1997; The South African Revenue Service Act 34 of 1997; The Estate Duty Act 45 of 1955; The Value-Added Tax Act 89 of 1991; The Transfer Duty Act 40 of 1949. en
dc.language English en
dc.subject Accounting en
dc.subject Tax en
dc.title A critical commentary on and analysis of the general anti - avoidance section in the Income Tax Act paying particular attention to the introduction of the so-called business purpose test en
dc.type Masters degree en
dc.description.degree MAcc en


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