Browsing by Author "Erasmus, Sean Fouracres"
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- ItemOpen AccessAn analysis of the anti-avoidance provisions contained in the South African Income Tax Act(1995) Erasmus, Sean Fouracres; Lewis, Alison EmslieThe 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