The effects and influences of South African taxation on the valuation of company shares, business interests and other assets
| dc.contributor.author | Shev, Godfrey Leslie | |
| dc.date.accessioned | 2021-12-03T10:34:04Z | |
| dc.date.available | 2021-12-03T10:34:04Z | |
| dc.date.issued | 1992 | |
| dc.date.updated | 2021-12-02T12:42:18Z | |
| dc.description.abstract | This document has been prepared in two parts. The first part deals with some basic aspects of valuations and the major aspects of taxation which should be borne in mind by a valuer. The second part, which commences on page 102, is a compendium of brief comment on tax matters and tax cases which may be of interest to a valuer. The document is based on research carried out in relation to: The Income Tax Act No. 58 of 1962, as amended, inclusive of the 1989 Amending Act; The Sales Tax Act No. 103 of 1978, as amended; and The Estate Duty Act No. 45 of 1955, as amended. Due to subsequent amendments to the legislation certain aspects of taxation dealt with in this document may no longer apply, but there has been comment and expectations in many instances that some of the changes are likely to be reintroduced. I have accordingly included my findings from the research carried out as this could be helpful in the event of a reintroduction of the affected legislation. Since preparing this document, The Sales Tax Act is no longer of force or effect and has been replaced with The Value Added Tax Act of 1991. There are many aspects of this new legislation which also require the consideration and attention of a valuer. I have not dealt with these aspects in detail in this document. | |
| dc.identifier.apacitation | Shev, G. L. (1992). <i>The effects and influences of South African taxation on the valuation of company shares, business interests and other assets</i>. (). ,Faculty of Humanities ,African Cinema Unit. Retrieved from http://hdl.handle.net/11427/35419 | en_ZA |
| dc.identifier.chicagocitation | Shev, Godfrey Leslie. <i>"The effects and influences of South African taxation on the valuation of company shares, business interests and other assets."</i> ., ,Faculty of Humanities ,African Cinema Unit, 1992. http://hdl.handle.net/11427/35419 | en_ZA |
| dc.identifier.citation | Shev, G.L. 1992. The effects and influences of South African taxation on the valuation of company shares, business interests and other assets. . ,Faculty of Humanities ,African Cinema Unit. http://hdl.handle.net/11427/35419 | en_ZA |
| dc.identifier.ris | TY - Master Thesis AU - Shev, Godfrey Leslie AB - This document has been prepared in two parts. The first part deals with some basic aspects of valuations and the major aspects of taxation which should be borne in mind by a valuer. The second part, which commences on page 102, is a compendium of brief comment on tax matters and tax cases which may be of interest to a valuer. The document is based on research carried out in relation to: The Income Tax Act No. 58 of 1962, as amended, inclusive of the 1989 Amending Act; The Sales Tax Act No. 103 of 1978, as amended; and The Estate Duty Act No. 45 of 1955, as amended. Due to subsequent amendments to the legislation certain aspects of taxation dealt with in this document may no longer apply, but there has been comment and expectations in many instances that some of the changes are likely to be reintroduced. I have accordingly included my findings from the research carried out as this could be helpful in the event of a reintroduction of the affected legislation. Since preparing this document, The Sales Tax Act is no longer of force or effect and has been replaced with The Value Added Tax Act of 1991. There are many aspects of this new legislation which also require the consideration and attention of a valuer. I have not dealt with these aspects in detail in this document. DA - 1992 DB - OpenUCT DP - University of Cape Town KW - Commercial law KW - South Africa LK - https://open.uct.ac.za PY - 1992 T1 - The effects and influences of South African taxation on the valuation of company shares, business interests and other assets TI - The effects and influences of South African taxation on the valuation of company shares, business interests and other assets UR - http://hdl.handle.net/11427/35419 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/35419 | |
| dc.identifier.vancouvercitation | Shev GL. The effects and influences of South African taxation on the valuation of company shares, business interests and other assets. []. ,Faculty of Humanities ,African Cinema Unit, 1992 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/35419 | en_ZA |
| dc.language.rfc3066 | eng | |
| dc.publisher.department | African Cinema Unit | |
| dc.publisher.faculty | Faculty of Humanities | |
| dc.subject | Commercial law | |
| dc.subject | South Africa | |
| dc.title | The effects and influences of South African taxation on the valuation of company shares, business interests and other assets | |
| dc.type | Master Thesis | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationlevel | LLM |