An analysis of the anti-avoidance provisions contained in the South African Income Tax Act

Master Thesis

1995

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http://hdl.handle.net/11427/38808
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thesis_law_1995_erasmus sean fouracres.pdf (2.46 MB)
Authors
Erasmus, Sean Fouracres
Supervisors
Lewis, Alison Emslie
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Department of Commercial Law
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Faculty of Law
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Abstract
The 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
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Keywords
Income tax - South Africa

Reference:

Erasmus, S.F. 1995. ETD: An analysis of the anti-avoidance provisions contained in the South African Income Tax Act. . ,Faculty of Law ,Department of Commercial Law. http://hdl.handle.net/11427/38808

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