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An analysis of the anti-avoidance provisions contained in the South African Income Tax Act
The South African Income Tax Act No 58 of 1962 contains a number of specific as well as general anti-avoidance provisions. This dissertation places its main emphasis of focus on-the general anti-avoidance provisors contained in section 103 of the Act
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2023
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| _version_ | 1867613167258959872 |
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| access_status_str | Open Access |
| author | Erasmus, Sean Fouracres |
| author2 | Lewis, Alison Emslie |
| author_browse | Erasmus, Sean Fouracres Lewis, Alison Emslie |
| author_facet | Lewis, Alison Emslie Erasmus, Sean Fouracres |
| author_sort | Erasmus, Sean Fouracres |
| collection | Thesis |
| description | The South African Income Tax Act No 58 of 1962 contains a number of specific as well as general anti-avoidance provisions. This dissertation places its main emphasis of focus on-the general anti-avoidance provisors contained in section 103 of the Act |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/38808 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:31:50.330Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| 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:11427/38808 An analysis of the anti-avoidance provisions contained in the South African Income Tax Act Erasmus, Sean Fouracres Lewis, Alison Emslie Income tax - South Africa The South African Income Tax Act No 58 of 1962 contains a number of specific as well as general anti-avoidance provisions. This dissertation places its main emphasis of focus on-the general anti-avoidance provisors contained in section 103 of the Act 2023-09-21T09:59:58Z 2023-09-21T09:59:58Z 1995 2023-09-21T08:25:34Z Master Thesis Masters LLM http://hdl.handle.net/11427/38808 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | Income tax - South Africa Erasmus, Sean Fouracres An analysis of the anti-avoidance provisions contained in the South African Income Tax Act |
| thesis_degree_str | Master's |
| title | An analysis of the anti-avoidance provisions contained in the South African Income Tax Act |
| title_full | An analysis of the anti-avoidance provisions contained in the South African Income Tax Act |
| title_fullStr | An analysis of the anti-avoidance provisions contained in the South African Income Tax Act |
| title_full_unstemmed | An analysis of the anti-avoidance provisions contained in the South African Income Tax Act |
| title_short | An analysis of the anti-avoidance provisions contained in the South African Income Tax Act |
| title_sort | analysis of the anti avoidance provisions contained in the south african income tax act |
| topic | Income tax - South Africa |
| url | http://hdl.handle.net/11427/38808 |
| work_keys_str_mv | AT erasmusseanfouracres ananalysisoftheantiavoidanceprovisionscontainedinthesouthafricanincometaxact AT erasmusseanfouracres analysisoftheantiavoidanceprovisionscontainedinthesouthafricanincometaxact |