A critical commentary on and analysis of the general anti-avoidance section in the Income Tax Act 58 of 1962 paying particular attention to the introduction of the so-called business purpose test.
| dc.contributor.advisor | Mitchell, Lindsay David. | |
| dc.contributor.author | Ismail, Yusuf. | |
| dc.date.accessioned | 2011-12-22T06:30:11Z | |
| dc.date.available | 2011-12-22T06:30:11Z | |
| dc.date.created | 1999 | |
| dc.date.issued | 1999 | |
| dc.description | Thesis (M.Com.)-University of Natal, Durban, 1999. | en |
| dc.description.abstract | The aim of this technical report is to provide a detailed and critical commentary on and analysis of the general anti-avoidance section in the Income Tax Act 58 of 1962 paying particular attention to the introduction of the so-called business purpose test. The South African Acts that are the subject of this technical report are as follows: • The Income Tax Act 58 of 1962. • The Income Tax Act 21 of 1995. • The Income Tax Act 36 of 1996. • The Revenue Laws Amendment Act 46 of 1996. • The General Law Amendment Act 49 of 1996. • The Income Tax Act 28 of 1997. • The South African Revenue Service Act 34 of 1997. • The Estate Duty Act 45 of 1955. • The Value-Added Tax Act 89 of 1991. • The Transfer Duty Act 40 of 1949. The principal South African taxes dealt with in this technical report are as follows: • Normal Tax. • Donations Tax. • Estate Duty. Also covered is the legislation contained in the abovementioned Acts affecting estate planning schemes, generation skipping devices, income splitting schemes and tax avoidance schemes. | en |
| dc.identifier.uri | http://hdl.handle.net/10413/4689 | |
| dc.language.iso | en | en |
| dc.subject | Income tax--South Africa. | en |
| dc.subject | Theses--Accounting. | en |
| dc.title | A critical commentary on and analysis of the general anti-avoidance section in the Income Tax Act 58 of 1962 paying particular attention to the introduction of the so-called business purpose test. | en |
| dc.type | Thesis | en |