An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach

 

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dc.contributor.advisor West, Darron en_ZA
dc.contributor.author Donaldson, Peter Allen en_ZA
dc.date.accessioned 2015-01-08T20:05:45Z
dc.date.available 2015-01-08T20:05:45Z
dc.date.issued 2011 en_ZA
dc.identifier.citation Donaldson, P. 2011. An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach. University of Cape Town. en_ZA
dc.identifier.uri http://hdl.handle.net/11427/11804
dc.description.abstract Section 29A of the Income Tax Act No. 58 of 1962 contains a special set of rules for the taxation of life insurers. These rules were originally enacted in 1993 and are commonly referred to as the four funds approach. The rules have remained largely unchanged since their original enactment despite ongoing changes in the life insurance industry in particular with regards to new product offerings. en_ZA
dc.language.iso eng en_ZA
dc.subject.other Taxation en_ZA
dc.title An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach en_ZA
dc.type Master Thesis
uct.type.publication Research en_ZA
uct.type.resource Thesis en_ZA
dc.publisher.institution University of Cape Town
dc.publisher.faculty Faculty of Law en_ZA
dc.publisher.department Department of Commercial Law en_ZA
dc.type.qualificationlevel Masters
dc.type.qualificationname MCom en_ZA
uct.type.filetype Text
uct.type.filetype Image
dc.identifier.apacitation Donaldson, P. A. (2011). <i>An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/11804 en_ZA
dc.identifier.chicagocitation Donaldson, Peter Allen. <i>"An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2011. http://hdl.handle.net/11427/11804 en_ZA
dc.identifier.vancouvercitation Donaldson PA. An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2011 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/11804 en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Donaldson, Peter Allen AB - Section 29A of the Income Tax Act No. 58 of 1962 contains a special set of rules for the taxation of life insurers. These rules were originally enacted in 1993 and are commonly referred to as the four funds approach. The rules have remained largely unchanged since their original enactment despite ongoing changes in the life insurance industry in particular with regards to new product offerings. DA - 2011 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2011 T1 - An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach TI - An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach UR - http://hdl.handle.net/11427/11804 ER - en_ZA


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