The impact of the business purpose test on section 103(1)
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Date
1999
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Abstract
The aim of this collection of essays is to provide a detailed and critical commentary on and
analysis of the legislation and case law relating to the impact of the 'business purposes
test' on section 103(1) of the Income Tax Act.
The Income Tax Act No. 58 of 162 and case law that are the subject of these essays were
promulgated on or before 28 February 1999.
Description
Thesis (M.Acc.)-University of Natal, Durban, 1999.
Keywords
South Africa. Income Tax Act, 1962., Income tax--South Africa., Theses--Accounting.