A comparative analysis of the South African and Australian general tax avoidance enactments

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dc.contributor.advisorEmslie, Trevor
dc.contributor.authorAucamp, Johan Louis
dc.date.accessioned2026-02-24T11:25:31Z
dc.date.available2026-02-24T11:25:31Z
dc.date.issued1998
dc.date.updated2026-02-24T11:20:40Z
dc.description.abstractFrom a tax planning perspective, it is important to take note of the general trend of the developments in anti-tax avoidance provisions and the manner in which they are interpreted by the Supreme Court. From an international perspective it is important to take cognizance of the fact that internationally, a flurry of tax avoidance provisions are being promulgated to curtail the increasing efforts of taxpayers to avoid the effect of harsh tax measures being taken by different authorities.
dc.identifier.apacitationAucamp, J. L. (1998). <i>A comparative analysis of the South African and Australian general tax avoidance enactments</i>. (). University of Cape Town ,Faculty of Law ,Centre for Law and Society. Retrieved from http://hdl.handle.net/11427/42894en_ZA
dc.identifier.chicagocitationAucamp, Johan Louis. <i>"A comparative analysis of the South African and Australian general tax avoidance enactments."</i> ., University of Cape Town ,Faculty of Law ,Centre for Law and Society, 1998. http://hdl.handle.net/11427/42894en_ZA
dc.identifier.citationAucamp, J.L. 1998. A comparative analysis of the South African and Australian general tax avoidance enactments. . University of Cape Town ,Faculty of Law ,Centre for Law and Society. http://hdl.handle.net/11427/42894en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Aucamp, Johan Louis AB - From a tax planning perspective, it is important to take note of the general trend of the developments in anti-tax avoidance provisions and the manner in which they are interpreted by the Supreme Court. From an international perspective it is important to take cognizance of the fact that internationally, a flurry of tax avoidance provisions are being promulgated to curtail the increasing efforts of taxpayers to avoid the effect of harsh tax measures being taken by different authorities. DA - 1998 DB - OpenUCT DP - University of Cape Town KW - Tax KW - South Africa LK - https://open.uct.ac.za PB - University of Cape Town PY - 1998 T1 - A comparative analysis of the South African and Australian general tax avoidance enactments TI - A comparative analysis of the South African and Australian general tax avoidance enactments UR - http://hdl.handle.net/11427/42894 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/42894
dc.identifier.vancouvercitationAucamp JL. A comparative analysis of the South African and Australian general tax avoidance enactments. []. University of Cape Town ,Faculty of Law ,Centre for Law and Society, 1998 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/42894en_ZA
dc.language.isoen
dc.language.rfc3066eng
dc.publisher.departmentCentre for Law and Society
dc.publisher.facultyFaculty of Law
dc.publisher.institutionUniversity of Cape Town
dc.subjectTax
dc.subjectSouth Africa
dc.titleA comparative analysis of the South African and Australian general tax avoidance enactments
dc.typeThesis / Dissertation
dc.type.qualificationlevelMasters
dc.type.qualificationlevelLLM
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