{"id":{"repo_id":"cape-town","oai_identifier":"oai:open.uct.ac.za:11427/9620"},"canonical_url":"https://search.dev.ndltd.org/etd/cape-town/oai:open.uct.ac.za:11427/9620","repository":{"repo_id":"cape-town","name":"University of Cape Town","base_url":"https://open.uct.ac.za/oai/request"},"display":{"title":"Assessed losses as defined by section 20 of the Income Tax Act No. 58 of 1962 : a critical analysis of anomalies that exist under current legislation and case law together with discussions on both their possible future implications and suggestions fo","abstract":"","abstract_html":null,"abstract_has_math":false,"creators":["Hoffman, Ferdinand Wessel"],"institution":"Department of Commercial Law","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Emslie, TS"],"committee_chairs":[],"committee_members":[],"year":2014,"date_issued":"2014","date_published":"2014","updated_at":"2026-07-22T22:23:34Z","subjects":[],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/11427/9620","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Emslie, TS"]},{"key":"dc:creator","label":"Author","values":["Hoffman, Ferdinand Wessel"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2014-11-14T19:48:14Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2014-11-14T19:48:14Z"]},{"key":"dc:date.issued","label":"Date","values":["2014"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["Department of Commercial Law"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["University of Cape Town"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]},{"key":"dc:type.qualificationname","label":"Dc Type Qualificationname","values":["PGDip"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["eng"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/11427/9620"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:title","label":"Title","values":["Assessed losses as defined by section 20 of the Income Tax Act No. 58 of 1962 : a critical analysis of anomalies that exist under current legislation and case law together with discussions on both their possible future implications and suggestions fo"]}]}],"canonical_facts":{"dc:contributor.advisor":["Emslie, TS"],"dc:creator":["Hoffman, Ferdinand Wessel"],"dc:date.accessioned":["2014-11-14T19:48:14Z"],"dc:date.available":["2014-11-14T19:48:14Z"],"dc:date.issued":["2014"],"dc:identifier.uri":["http://hdl.handle.net/11427/9620"],"dc:language.iso":["eng"],"dc:publisher.department":["Department of Commercial Law"],"dc:publisher.institution":["University of Cape Town"],"dc:title":["Assessed losses as defined by section 20 of the Income Tax Act No. 58 of 1962 : a critical analysis of anomalies that exist under current legislation and case law together with discussions on both their possible future implications and suggestions fo"],"dc:type":["Thesis"],"dc:type.qualificationname":["PGDip"]},"updated_at":"2026-07-22T22:23:34Z"}