"Expenditure"

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dc.contributor.advisorGutuza, Tracyen_ZA
dc.contributor.authorBeukes, Marvanen_ZA
dc.date.accessioned2016-02-26T07:19:58Z
dc.date.available2016-02-26T07:19:58Z
dc.date.issued2014en_ZA
dc.description.abstractThis 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.identifier.apacitationBeukes, M. (2014). <i>"Expenditure"</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/17281en_ZA
dc.identifier.chicagocitationBeukes, Marvan. <i>""Expenditure"."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014. http://hdl.handle.net/11427/17281en_ZA
dc.identifier.citationBeukes, M. 2014. "Expenditure". University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Beukes, Marvan AB - 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. DA - 2014 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2014 T1 - "Expenditure" TI - "Expenditure" UR - http://hdl.handle.net/11427/17281 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/17281
dc.identifier.vancouvercitationBeukes M. "Expenditure". [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/17281en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherTax Lawen_ZA
dc.title"Expenditure"en_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMPhilen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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