An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962
| dc.contributor.advisor | Emslie, T S | |
| dc.contributor.author | Mponco, Nelisa Phiwokazi | |
| dc.date.accessioned | 2024-10-31T11:42:13Z | |
| dc.date.available | 2024-10-31T11:42:13Z | |
| dc.date.issued | 1996 | |
| dc.date.updated | 2024-07-11T12:25:16Z | |
| dc.description.abstract | "It is trite law that His Majesty's subjects are free if they can, to make their own arrangements so that their cases may fall outside the scope of the Taxing Acts. They incur no legal penalties and strictly speaking, no moral censure if, having considered the lines drawn by the legislature for the imposition of taxes, they make it their business to walk outside them."1 However, the South African Income Tax Act 58 of 1962 contains a general anti avoidance section, as well as specific anti avoidance sections. The legislature, having observed the growing industry of avoidance, enacted the law to counter tax avoidance. Therefore, the purpose of this dissertation is to analyse the law in guestion and see how the courts interpret the law in order to enforce anti tax avoidance provisions. To motivate this objective, this dissertation will be divided into three parts. Firstly, dealing with general anti-tax avoidance section 103, secondly, sections and finally, interpretation will be looked at. specific anti-avoidance of fiscal legislation will be looked at. | |
| dc.identifier.apacitation | Mponco, N. P. (1996). <i>An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962</i>. (). ,Faculty of Law ,Centre for Law and Society. Retrieved from http://hdl.handle.net/11427/40661 | en_ZA |
| dc.identifier.chicagocitation | Mponco, Nelisa Phiwokazi. <i>"An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962."</i> ., ,Faculty of Law ,Centre for Law and Society, 1996. http://hdl.handle.net/11427/40661 | en_ZA |
| dc.identifier.citation | Mponco, N.P. 1996. An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962. . ,Faculty of Law ,Centre for Law and Society. http://hdl.handle.net/11427/40661 | en_ZA |
| dc.identifier.ris | TY - Thesis / Dissertation AU - Mponco, Nelisa Phiwokazi AB - "It is trite law that His Majesty's subjects are free if they can, to make their own arrangements so that their cases may fall outside the scope of the Taxing Acts. They incur no legal penalties and strictly speaking, no moral censure if, having considered the lines drawn by the legislature for the imposition of taxes, they make it their business to walk outside them."1 However, the South African Income Tax Act 58 of 1962 contains a general anti avoidance section, as well as specific anti avoidance sections. The legislature, having observed the growing industry of avoidance, enacted the law to counter tax avoidance. Therefore, the purpose of this dissertation is to analyse the law in guestion and see how the courts interpret the law in order to enforce anti tax avoidance provisions. To motivate this objective, this dissertation will be divided into three parts. Firstly, dealing with general anti-tax avoidance section 103, secondly, sections and finally, interpretation will be looked at. specific anti-avoidance of fiscal legislation DA - 1996 DB - OpenUCT DP - University of Cape Town KW - Law LK - https://open.uct.ac.za PY - 1996 T1 - ETD: An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962 TI - ETD: An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962 UR - http://hdl.handle.net/11427/40661 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/40661 | |
| dc.identifier.vancouvercitation | Mponco NP. An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962. []. ,Faculty of Law ,Centre for Law and Society, 1996 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/40661 | en_ZA |
| dc.language.rfc3066 | eng | |
| dc.publisher.department | Centre for Law and Society | |
| dc.publisher.faculty | Faculty of Law | |
| dc.subject | Law | |
| dc.title | An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962 | |
| dc.type | Thesis / Dissertation | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationlevel | LLM |