A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962

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dc.contributor.advisorEmslie, Trevoren_ZA
dc.contributor.authorLoof, Gretheen_ZA
dc.date.accessioned2014-07-30T18:15:06Z
dc.date.available2014-07-30T18:15:06Z
dc.date.issued2013en_ZA
dc.descriptionIncludes bibliographical references.
dc.description.abstractI welcome you in reading this research dissertation looking at the South African General Anti Avoidance Rule. I hope that this paper will shed some light on the complex requirements of the GAAR as contained in section 80A, read together with relevant sections.en_ZA
dc.identifier.apacitationLoof, G. (2013). <i>A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/4655en_ZA
dc.identifier.chicagocitationLoof, Grethe. <i>"A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2013. http://hdl.handle.net/11427/4655en_ZA
dc.identifier.citationLoof, G. 2013. A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Loof, Grethe AB - I welcome you in reading this research dissertation looking at the South African General Anti Avoidance Rule. I hope that this paper will shed some light on the complex requirements of the GAAR as contained in section 80A, read together with relevant sections. DA - 2013 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2013 T1 - A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962 TI - A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962 UR - http://hdl.handle.net/11427/4655 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/4655
dc.identifier.vancouvercitationLoof G. A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2013 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/4655en_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.titleA critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962en_ZA
dc.typeThesis
dc.type.qualificationnamePGDipen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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