The impact of the business purpose test on section 103(1)

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dc.contributor.advisor Mitchell, Lindsay.
dc.creator Jonsson, Jennifer.
dc.date.accessioned 2011-12-19T09:17:26Z
dc.date.available 2011-12-19T09:17:26Z
dc.date.created 1999
dc.date.issued 1999
dc.identifier.uri http://hdl.handle.net/10413/4656
dc.description Thesis (M.Acc.)-University of Natal, Durban, 1999. en
dc.description.abstract The aim of this collection of essays is to provide a detailed and critical commentary on and analysis of the legislation and case law relating to the impact of the 'business purposes test' on section 103(1) of the Income Tax Act. The Income Tax Act No. 58 of 162 and case law that are the subject of these essays were promulgated on or before 28 February 1999. en
dc.language.iso en en
dc.subject South Africa. Income Tax Act, 1962. en
dc.subject Income tax--South Africa. en
dc.subject Theses--Accounting. en
dc.title The impact of the business purpose test on section 103(1) en
dc.type Thesis en

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