"Expenditure"

 

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dc.contributor.advisor Gutuza, Tracy en_ZA
dc.contributor.author Beukes, Marvan en_ZA
dc.date.accessioned 2016-02-26T07:19:58Z
dc.date.available 2016-02-26T07:19:58Z
dc.date.issued 2014 en_ZA
dc.identifier.citation Beukes, M. 2014. "Expenditure". University of Cape Town. en_ZA
dc.identifier.uri http://hdl.handle.net/11427/17281
dc.description.abstract This dissertation endeavours to analyse the case Commissioner for the South African Revenue Service v Labat Africa Ltd and its consequences in order to conclude whether the tax law created by the court is sound. Specifically it looks at the progression of the case through the different courts, as well as the other court cases referred to in the different courts. The research found that the case defined, for the first time, the term "expenditure" for South African Income Tax purposes. It also found that the new definition may have created consequences for the interpretation of other sections of the Income Tax Act. en_ZA
dc.language.iso eng en_ZA
dc.subject.other Tax Law en_ZA
dc.title "Expenditure" en_ZA
dc.type Thesis / Dissertation en_ZA
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 en_ZA
dc.type.qualificationname MPhil en_ZA
uct.type.filetype Text
uct.type.filetype Image


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