The impact of the business purpose test on section 103(1)
| dc.contributor.advisor | Mitchell, Lindsay David. | |
| dc.contributor.author | 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.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.identifier.uri | http://hdl.handle.net/10413/4656 | |
| 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 |