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Purpose and effect: 'the role of a taxpayer's intention in tax legislation
Includes bibliographical references
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| Main Author: | |
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| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2014
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| _version_ | 1867613304450449408 |
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| access_status_str | Open Access |
| author | Kabot, Guy Terence |
| author_browse | Kabot, Guy Terence |
| author_facet | Kabot, Guy Terence |
| author_sort | Kabot, Guy Terence |
| collection | Thesis |
| description | Includes bibliographical references |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/9166 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:34:00.978Z |
| 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:11427/9166 Purpose and effect: 'the role of a taxpayer's intention in tax legislation Kabot, Guy Terence Tax Law Includes bibliographical references This paper examines the role of a taxpayer’s intention in the way certain transactions will be taxed. The paper will examine the weight accorded to a taxpayer’s stated intention in different situations (i.e. in what situations/ transactions will a taxpayer’s intention have comparatively little weight when compared to the objective facts of the case?) The paper first ascertains the meaning of intention/purpose/motive in terms of the Income Tax Act, 58 of 1962 as amended, (hereafter referred to as “the Act”). The question is whether these words are synonymous or have separate and discrete meanings. The paper then looks at the typical areas of difficulty associated with a taxpayer’s intention. Share disposals are one example discussed, as it is often difficult to determine whether these disposals are of a capital or revenue nature. The weight accorded to a taxpayer’s intention in schemes involving tax avoidance is also discussed. Case law surrounding section 20A and section 80A-S80L of the Act are reviewed to ascertain how a taxpayer’s intention is dealt with in these sections 2014-11-05T03:53:59Z 2014-11-05T03:53:59Z 2014 Thesis Postgraduate Diploma PGDip http://hdl.handle.net/11427/9166 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Tax Law Kabot, Guy Terence Purpose and effect: 'the role of a taxpayer's intention in tax legislation |
| title | Purpose and effect: 'the role of a taxpayer's intention in tax legislation |
| title_full | Purpose and effect: 'the role of a taxpayer's intention in tax legislation |
| title_fullStr | Purpose and effect: 'the role of a taxpayer's intention in tax legislation |
| title_full_unstemmed | Purpose and effect: 'the role of a taxpayer's intention in tax legislation |
| title_short | Purpose and effect: 'the role of a taxpayer's intention in tax legislation |
| title_sort | purpose and effect the role of a taxpayer s intention in tax legislation |
| topic | Tax Law |
| url | http://hdl.handle.net/11427/9166 |
| work_keys_str_mv | AT kabotguyterence purposeandeffecttheroleofataxpayersintentionintaxlegislation |