Similar Items: Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996
- Tax avoidance provisions of the South African Income Tax Act
- An analysis of the anti-avoidance provisions contained in the South African Income Tax Act
- The tax implications of the amendment of section 10(1)(o)(ii) of the Income Tax Act 58 of 1962
- Tax avoidance and tax reduction within the framework of the South African income tax legislation, with special reference to the effect on the fiscus and to current anomalies and inequities
- The imputability of ‘income on income’ under section 7(3) of the Income Tax Act
- A critical analysis of how paragraph 5 of the tenth schedule interacts with section 20 of the income tax act