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A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962
Includes bibliographical references.
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| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2014
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| _version_ | 1867613230502772736 |
|---|---|
| access_status_str | Open Access |
| author | Loof, Grethe |
| author2 | Emslie, Trevor |
| author_browse | Emslie, Trevor Loof, Grethe |
| author_facet | Emslie, Trevor Loof, Grethe |
| author_sort | Loof, Grethe |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/4655 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:50.328Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| 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:11427/4655 A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962 Loof, Grethe Emslie, Trevor Tax Law Includes bibliographical references. I welcome you in reading this research dissertation looking at the South African General Anti Avoidance Rule. I hope that this paper will shed some light on the complex requirements of the GAAR as contained in section 80A, read together with relevant sections. 2014-07-30T18:15:06Z 2014-07-30T18:15:06Z 2013 Thesis PGDip http://hdl.handle.net/11427/4655 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Tax Law Loof, Grethe A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962 |
| title | A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962 |
| title_full | A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962 |
| title_fullStr | A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962 |
| title_full_unstemmed | A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962 |
| title_short | A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962 |
| title_sort | critical analysis of the requirements of the south african general anti avoidance rule section 80a of the income tax act 58 of 1962 |
| topic | Tax Law |
| url | http://hdl.handle.net/11427/4655 |
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