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Department of Commercial Law
An analysis of the anti-avoidance provisions contained in the South African Income Tax Act
Abstract
dc:description.abstractThe South African Income Tax Act No 58 of 1962 contains a number of specific as well as general anti-avoidance provisions. This dissertation places its main emphasis of focus on-the general anti-avoidance provisors contained in section 103 of the Act
Degree
thesis:*- Grantor
- Department of Commercial Law
- Year dc:date.issued
- 1995
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Erasmus, Sean Fouracres
- Advisor dc:contributor.advisor
-
- Lewis, Alison Emslie
Subjects
dc:subject × 1Identifiers
dc:identifier.*- Handle dc:identifier.uri
- http://hdl.handle.net/11427/38808
- OAI identifier oai:identifier
- oai:open.uct.ac.za:11427/38808