A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d)

Steenkamp, Lee-Ann

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Department of Commercial Law

A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d)

dc:creator Steenkamp, Lee-Ann

dc:date.issued2011

Abstract

dc:description.abstract

The objective of this study is therefore to conduct a critical analysis of the language of section 80M(1)(d) in order to determine its nature and scope.

Degree

thesis:*

Grantor dc:publisher.institution: Department of Commercial Law
Year dc:date.issued: 2011

Author and committee

dc:creator, dc:contributor.*

Author dc:creator: Steenkamp, Lee-Ann

Rights

Language dc:language.iso: eng

Identifiers

dc:identifier.*

Handle dc:identifier.uri: http://hdl.handle.net/11427/10783
OAI identifier oai:identifier: oai:open.uct.ac.za:11427/10783

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Harvested from: University of Cape Town
Base URL: open.uct.ac.za/oai/request
Last updated: 2026-07-22
Source record: OAI-PMH GetRecord

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citation

Steenkamp, Lee-Ann. A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d). Department of Commercial Law, 2011. http://hdl.handle.net/11427/10783

A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d)

Abstract

Degree

Author and committee

Rights

Identifiers

Chain of custody

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