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An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach
Section 29A of the Income Tax Act No. 58 of 1962 contains a special set of rules for the taxation of life insurers. These rules were originally enacted in 1993 and are commonly referred to as the four funds approach. The rules have remained largely unchanged since their original enactment despite on...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2015
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| _version_ | 1867613286353076225 |
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| access_status_str | Open Access |
| author | Donaldson, Peter Allen |
| author2 | West, Darron |
| author_browse | Donaldson, Peter Allen West, Darron |
| author_facet | West, Darron Donaldson, Peter Allen |
| author_sort | Donaldson, Peter Allen |
| collection | Thesis |
| description | Section 29A of the Income Tax Act No. 58 of 1962 contains a special set of rules for the taxation of life insurers. These rules were originally enacted in 1993 and are commonly referred to as the four funds approach. The rules have remained largely unchanged since their original enactment despite ongoing changes in the life insurance industry in particular with regards to new product offerings. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/11804 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:43.673Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/11804 An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach Donaldson, Peter Allen West, Darron Taxation Section 29A of the Income Tax Act No. 58 of 1962 contains a special set of rules for the taxation of life insurers. These rules were originally enacted in 1993 and are commonly referred to as the four funds approach. The rules have remained largely unchanged since their original enactment despite ongoing changes in the life insurance industry in particular with regards to new product offerings. 2015-01-08T20:05:45Z 2015-01-08T20:05:45Z 2011 Master Thesis Masters MCom http://hdl.handle.net/11427/11804 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Taxation Donaldson, Peter Allen An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach |
| thesis_degree_str | Master's |
| title | An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach |
| title_full | An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach |
| title_fullStr | An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach |
| title_full_unstemmed | An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach |
| title_short | An analysis of the appropriateness of the four funds approach for the taxation of life insurers in South Africa including a qualitative comparison to the recently enacted approach adopted in New Zealand and recommendations for improvement to the approach |
| title_sort | analysis of the appropriateness of the four funds approach for the taxation of life insurers in south africa including a qualitative comparison to the recently enacted approach adopted in new zealand and recommendations for improvement to the approach |
| topic | Taxation |
| url | http://hdl.handle.net/11427/11804 |
| work_keys_str_mv | AT donaldsonpeterallen ananalysisoftheappropriatenessofthefourfundsapproachforthetaxationoflifeinsurersinsouthafricaincludingaqualitativecomparisontotherecentlyenactedapproachadoptedinnewzealandandrecommendationsforimprovementtotheapproach AT donaldsonpeterallen analysisoftheappropriatenessofthefourfundsapproachforthetaxationoflifeinsurersinsouthafricaincludingaqualitativecomparisontotherecentlyenactedapproachadoptedinnewzealandandrecommendationsforimprovementtotheapproach |