• Login
    View Item 
    •   ResearchSpace Home
    • College of Law and Management Studies
    • School of Accounting, Economics and Finance
    • Accounting
    • Masters Degrees (Accounting)
    • View Item
    •   ResearchSpace Home
    • College of Law and Management Studies
    • School of Accounting, Economics and Finance
    • Accounting
    • Masters Degrees (Accounting)
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    A 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.

    Thumbnail
    View/Open
    Thesis (1.894Mb)
    Date
    1999
    Author
    Ismail, Yusuf.
    Metadata
    Show full item record
    Abstract
    The 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.
    URI
    http://hdl.handle.net/10413/4689
    Collections
    • Masters Degrees (Accounting) [49]

    DSpace software copyright © 2002-2013  Duraspace
    Contact Us | Send Feedback
    Theme by 
    @mire NV
     

     

    Browse

    All of ResearchSpaceCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsAdvisorsTypeThis CollectionBy Issue DateAuthorsTitlesSubjectsAdvisorsType

    My Account

    LoginRegister

    DSpace software copyright © 2002-2013  Duraspace
    Contact Us | Send Feedback
    Theme by 
    @mire NV