Browsing by Author "Loof, Grethe"
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- ItemOpen AccessA critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962(2013) Loof, Grethe; Emslie, TrevorI welcome you in reading this research dissertation looking at the South African General Anti Avoidance Rule. I hope that this paper will shed some light on the complex requirements of the GAAR as contained in section 80A, read together with relevant sections.