A critical analysis of the distintion between mining and manufacturing for South African income tax purposes
"Mining operations" and "mining" are defined in s 1 of the Income Tax Act (ITA). A concept that is of great significance to this definition is the matter of when a mineral is won and the related question of when does the mining process end and the process of manufacture commences...
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| Format: | Others |
| Language: | English |
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Nelson Mandela Metropolitan University
2010
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| Online Access: | http://hdl.handle.net/10948/1344 |