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

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dc.contributor.advisorLewis, Alison Emslie
dc.contributor.authorErasmus, Sean Fouracres
dc.date.accessioned2023-09-21T09:59:58Z
dc.date.available2023-09-21T09:59:58Z
dc.date.issued1995
dc.date.updated2023-09-21T08:25:34Z
dc.description.abstractThe 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
dc.identifier.apacitationErasmus, S. F. (1995). <i>ETD: An analysis of the anti-avoidance provisions contained in the South African Income Tax Act</i>. (). ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/38808en_ZA
dc.identifier.chicagocitationErasmus, Sean Fouracres. <i>"ETD: An analysis of the anti-avoidance provisions contained in the South African Income Tax Act."</i> ., ,Faculty of Law ,Department of Commercial Law, 1995. http://hdl.handle.net/11427/38808en_ZA
dc.identifier.citationErasmus, 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/11427/38808en_ZA
dc.identifier.risTY - Master Thesis AU - Erasmus, Sean Fouracres AB - 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 DA - 1995 DB - OpenUCT DP - University of Cape Town KW - Income tax - South Africa LK - https://open.uct.ac.za PY - 1995 T1 - ETD: An analysis of the anti-avoidance provisions contained in the South African Income Tax Act TI - ETD: An analysis of the anti-avoidance provisions contained in the South African Income Tax Act UR - http://hdl.handle.net/11427/38808 ER -en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/38808
dc.identifier.vancouvercitationErasmus SF. ETD: An analysis of the anti-avoidance provisions contained in the South African Income Tax Act. []. ,Faculty of Law ,Department of Commercial Law, 1995 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/38808en_ZA
dc.language.rfc3066eng
dc.publisher.departmentDepartment of Commercial Law
dc.publisher.facultyFaculty of Law
dc.subjectIncome tax - South Africa
dc.titleAn analysis of the anti-avoidance provisions contained in the South African Income Tax Act
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationlevelLLM
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