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Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962
Includes abstract.
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2015
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| _version_ | 1867613183733137410 |
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| access_status_str | Open Access |
| author | Katzke, August Charles Rudolf |
| author2 | Roeleveld, Jennifer |
| author_browse | Katzke, August Charles Rudolf Roeleveld, Jennifer |
| author_facet | Roeleveld, Jennifer Katzke, August Charles Rudolf |
| author_sort | Katzke, August Charles Rudolf |
| collection | Thesis |
| description | Includes abstract. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/11911 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:06.010Z |
| 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:11427/11911 Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962 Katzke, August Charles Rudolf Roeleveld, Jennifer Van Wyk, Koos Taxation Includes abstract. Includes bibliographical references (leaves 70-73). The Income Tax Act No. 58 of 1962 contains favourable concessions applicable to taxpayers who derive income from the carrying on of farming operations. Taxpayers who carry on processes of manufacture may also expect favourable fiscal treatment, albeit to a lesser extent. The most relevant concessions applicable to the aforementioned distinct classes of taxpayers are discussed, and where applicable, reference is made to judicial commentaries and the literature as regards potential interpretational difficulties. Accordingly, it is submitted that the first mentioned class of taxpayers above receive more extensive concessions with more favourable results than the latter. 2015-01-10T06:56:17Z 2015-01-10T06:56:17Z 2009 Master Thesis Masters MCom http://hdl.handle.net/11427/11911 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Taxation Katzke, August Charles Rudolf Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962 |
| thesis_degree_str | Master's |
| title | Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962 |
| title_full | Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962 |
| title_fullStr | Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962 |
| title_full_unstemmed | Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962 |
| title_short | Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962 |
| title_sort | farm and factory an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the income tax act no 58 of 1962 |
| topic | Taxation |
| url | http://hdl.handle.net/11427/11911 |
| work_keys_str_mv | AT katzkeaugustcharlesrudolf farmandfactoryananalysisofthedistinctionsbetweenandfiscaltreatmentoftaxpayerssimultaneouslycarryingonfarmingoperationsandmanyfacturingprocessesundertheincometaxactno58of1962 |