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"Expenditure"
This dissertation endeavours to analyse the case Commissioner for the South African Revenue Service v Labat Africa Ltd and its consequences in order to conclude whether the tax law created by the court is sound. Specifically it looks at the progression of the case through the different courts, as we...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2016
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| _version_ | 1867613160535490560 |
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| access_status_str | Open Access |
| author | Beukes, Marvan |
| author2 | Gutuza, Tracy |
| author_browse | Beukes, Marvan Gutuza, Tracy |
| author_facet | Gutuza, Tracy Beukes, Marvan |
| author_sort | Beukes, Marvan |
| collection | Thesis |
| description | This dissertation endeavours to analyse the case Commissioner for the South African Revenue Service v Labat Africa Ltd and its consequences in order to conclude whether the tax law created by the court is sound. Specifically it looks at the progression of the case through the different courts, as well as the other court cases referred to in the different courts. The research found that the case defined, for the first time, the term "expenditure" for South African Income Tax purposes. It also found that the new definition may have created consequences for the interpretation of other sections of the Income Tax Act. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/17281 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:31:43.046Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2016 |
| publishDateRange | 2016 |
| publishDateSort | 2016 |
| 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:11427/17281 "Expenditure" Beukes, Marvan Gutuza, Tracy Tax Law This dissertation endeavours to analyse the case Commissioner for the South African Revenue Service v Labat Africa Ltd and its consequences in order to conclude whether the tax law created by the court is sound. Specifically it looks at the progression of the case through the different courts, as well as the other court cases referred to in the different courts. The research found that the case defined, for the first time, the term "expenditure" for South African Income Tax purposes. It also found that the new definition may have created consequences for the interpretation of other sections of the Income Tax Act. 2016-02-26T07:19:58Z 2016-02-26T07:19:58Z 2014 Master Thesis Masters MPhil http://hdl.handle.net/11427/17281 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Tax Law Beukes, Marvan "Expenditure" |
| thesis_degree_str | Master's |
| title | "Expenditure" |
| title_full | "Expenditure" |
| title_fullStr | "Expenditure" |
| title_full_unstemmed | "Expenditure" |
| title_short | "Expenditure" |
| title_sort | expenditure |
| topic | Tax Law |
| url | http://hdl.handle.net/11427/17281 |
| work_keys_str_mv | AT beukesmarvan expenditure |