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Tax implications of a credit agreement.

dc.contributor.advisorMitchell, Lindsay David.
dc.contributor.authorKotze, Tian.
dc.date.accessioned2011-11-23T14:18:34Z
dc.date.available2011-11-23T14:18:34Z
dc.date.created2001
dc.date.issued2001
dc.descriptionThesis (M.Com.)-University of Natal, Durban, 2001.en
dc.description.abstractThe 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.urihttp://hdl.handle.net/10413/4427
dc.language.isoenen
dc.subjectTaxation--South Africa.en
dc.subjectTheses--Accounting.en
dc.titleTax implications of a credit agreement.en
dc.typeThesisen

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