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Assessed losses as defined by section 20 of the Income Tax Act No. 58 of 1962 : a critical analysis of anomalies that exist under current legislation and case law together with discussions on both their possible future implications and suggestions fo
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2014
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| _version_ | 1867613656166957056 |
|---|---|
| access_status_str | Open Access |
| author | Hoffman, Ferdinand Wessel |
| author2 | Emslie, TS |
| author_browse | Emslie, TS Hoffman, Ferdinand Wessel |
| author_facet | Emslie, TS Hoffman, Ferdinand Wessel |
| author_sort | Hoffman, Ferdinand Wessel |
| collection | Thesis |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/9620 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:39:36.856Z |
| 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:11427/9620 Assessed losses as defined by section 20 of the Income Tax Act No. 58 of 1962 : a critical analysis of anomalies that exist under current legislation and case law together with discussions on both their possible future implications and suggestions fo Hoffman, Ferdinand Wessel Emslie, TS 2014-11-14T19:48:14Z 2014-11-14T19:48:14Z 2014 Thesis PGDip http://hdl.handle.net/11427/9620 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Hoffman, Ferdinand Wessel Assessed losses as defined by section 20 of the Income Tax Act No. 58 of 1962 : a critical analysis of anomalies that exist under current legislation and case law together with discussions on both their possible future implications and suggestions fo |
| title | Assessed losses as defined by section 20 of the Income Tax Act No. 58 of 1962 : a critical analysis of anomalies that exist under current legislation and case law together with discussions on both their possible future implications and suggestions fo |
| title_full | Assessed losses as defined by section 20 of the Income Tax Act No. 58 of 1962 : a critical analysis of anomalies that exist under current legislation and case law together with discussions on both their possible future implications and suggestions fo |
| title_fullStr | Assessed losses as defined by section 20 of the Income Tax Act No. 58 of 1962 : a critical analysis of anomalies that exist under current legislation and case law together with discussions on both their possible future implications and suggestions fo |
| title_full_unstemmed | Assessed losses as defined by section 20 of the Income Tax Act No. 58 of 1962 : a critical analysis of anomalies that exist under current legislation and case law together with discussions on both their possible future implications and suggestions fo |
| title_short | Assessed losses as defined by section 20 of the Income Tax Act No. 58 of 1962 : a critical analysis of anomalies that exist under current legislation and case law together with discussions on both their possible future implications and suggestions fo |
| title_sort | assessed losses as defined by section 20 of the income tax act no 58 of 1962 a critical analysis of anomalies that exist under current legislation and case law together with discussions on both their possible future implications and suggestions fo |
| url | http://hdl.handle.net/11427/9620 |
| work_keys_str_mv | AT hoffmanferdinandwessel assessedlossesasdefinedbysection20oftheincometaxactno58of1962acriticalanalysisofanomaliesthatexistundercurrentlegislationandcaselawtogetherwithdiscussionsonboththeirpossiblefutureimplicationsandsuggestionsfo |