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Views for 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.

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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. 258

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Ismail_Yusuf_1999.pdf 202
Ismail_Yusuf_1999.pdf(legacy) 71

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