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A critical analysis of how paragraph 5 of the tenth schedule interacts with section 20 of the income tax act
The oil and gas industry has the potential to contribute to the country's economic growth, job creation and energy security. Until 2006, the OP26 lease regime governed the taxation of South Africa's upstream oil and gas mining rights. As the expiration of this regime approached, which coincided with...
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Department of Finance and Tax
2026
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