Tax implications of a credit agreement.
| dc.contributor.advisor | Mitchell, Lindsay David. | |
| dc.contributor.author | Kotze, Tian. | |
| dc.date.accessioned | 2011-11-23T14:18:34Z | |
| dc.date.available | 2011-11-23T14:18:34Z | |
| dc.date.created | 2001 | |
| dc.date.issued | 2001 | |
| dc.description | Thesis (M.Com.)-University of Natal, Durban, 2001. | en |
| dc.description.abstract | The aim of this dissertation is to provide a detailed analysis of, and commentary on, the tax implications of a credit agreement, based on current legislation, case law and practice as applied by the Commissioner. The South African Acts that are the subject of this dissertation are as follows: • The Income Tax Act 58 of 1962 (as amended). • The Value-Added Tax Act 89 of 1991 (as amended). The principal South African taxes dealt with in this dissertation are as follows: • Normal tax. • Value-added tax. | en |
| dc.identifier.uri | http://hdl.handle.net/10413/4427 | |
| dc.language.iso | en | en |
| dc.subject | Taxation--South Africa. | en |
| dc.subject | Theses--Accounting. | en |
| dc.title | Tax implications of a credit agreement. | en |
| dc.type | Thesis | en |