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Insurance spares, safety equipment and spare parts on ships
This paper deals with the treatment of spare parts on ships, in accordance with the Income Tax Act, No. 58 of 1962 (as amended), (hereafter 'the Act'). The question that is central to this issue is specifically when a spare part is brought into use. Flowing from this is the question of the purpose o...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2023
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