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The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962
Mini Dissertation (LLM)--University of Pretoria, 2015.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2016
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| _version_ | 1867613488208150528 |
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| access_status_str | Open Access |
| author2 | Keulder, Carika |
| author_browse | Keulder, Carika |
| author_facet | Keulder, Carika |
| collection | Thesis |
| dc_rights_str_mv | © 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (LLM)--University of Pretoria, 2015. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/53207 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:56.516Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2016 |
| publishDateRange | 2016 |
| publishDateSort | 2016 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/53207 The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962 Keulder, Carika jean.visagie@za.pwc.com Visagie, Jean UCTD Income Tax Act Law theses SDG-10 SDG-10: Reduced inequalities Mini Dissertation (LLM)--University of Pretoria, 2015. Section 45 of the Income Tax Act1 provides a mechanism whereby a company may dispose of its assets to another company and defer the tax consequences thereof, if both companies form part of the same group of companies. Taxpayers seized the opportunity to manipulate the provisions of section 45 in order to enable a tax-free exit of their investments.2 The South African Revenue Service responded to this by introducing certain anti-avoidance measures.3 One of these anti-avoidance measures is the de-grouping charge in section 45(4)(b) of the Income Tax Act. This study aims to provide a critical analysis of the mechanics of section 45, the intended purpose of section 45(4)(b), how legislation should be interpreted and ultimately how far the implications of section 45(4)(b) reach. Mercantile Law LLM Unrestricted 2016-06-14T09:45:25Z 2016-06-14T09:45:25Z 2016-04-14 2015 Mini Dissertation Visagie, J 2016, The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/53207> A2016 http://hdl.handle.net/2263/53207 en © 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Income Tax Act Law theses SDG-10 SDG-10: Reduced inequalities The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962 |
| title | The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962 |
| title_full | The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962 |
| title_fullStr | The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962 |
| title_full_unstemmed | The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962 |
| title_short | The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962 |
| title_sort | reach and implication of section 45 4 b of the income tax act 58 of 1962 |
| topic | UCTD Income Tax Act Law theses SDG-10 SDG-10: Reduced inequalities |
| url | http://hdl.handle.net/2263/53207 |