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dc.contributor.advisorMitchell, Lindsay David.
dc.creatorIsmail, Yusuf.
dc.date.accessioned2011-12-22T06:30:11Z
dc.date.available2011-12-22T06:30:11Z
dc.date.created1999
dc.date.issued1999
dc.identifier.urihttp://hdl.handle.net/10413/4689
dc.descriptionThesis (M.Com.)-University of Natal, Durban, 1999.en
dc.description.abstractThe 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. The principal South African taxes dealt with in this technical report are as follows: • Normal Tax. • Donations Tax. • Estate Duty. Also covered is the legislation contained in the abovementioned Acts affecting estate planning schemes, generation skipping devices, income splitting schemes and tax avoidance schemes.en
dc.language.isoenen
dc.subjectIncome tax--South Africa.en
dc.subjectTheses--Accounting.en
dc.titleA 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.en
dc.typeThesisen


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