A critical analysis of South Africa's general anti avoidance provisions in income tax legislation

A critical analysis of South Africa's general anti avoidance provisions in income tax legislation

This treatise was undertaken to critically analyse the new general anti avoidance rules (new GAAR) as set out in sections 80A to 80L of the Income Tax Act1. A discussion on the difference between tax evasion and tax avoidance was performed in the first chapter. The goals of this treatise were then s...

Full description

Bibliographic Details
Main Author:	Haffejee, Yaasir
Format:	Others
Language:	English
Published:	Nelson Mandela Metropolitan University 2009
Subjects:	Tax evasion > South Africa Tax planning > South Africa Income tax > Law and legislation > South Africa Rule of law > South Africa
Online Access:	http://hdl.handle.net/10948/1243

Similar Items

The effectiveness of the introduction of Section 7C into the Income Tax Act to curb the avoidance of taxation through the use of trusts
by: Mukoma, Tshepisho Lucy
Published: (2018)

A critical analysis of the income tax implication of income from illegal activities in South Africa
by: Nxumalo,Delani
Published: (2016)

An historical perspective of income tax legislation in South Africa, 1910 to 1925
by: Surtees, Peter Geoffrey
Published: (1986)

The distinction between tax evasion, tax avoidance and tax planning
by: Tarrant, Greg
Published: (2008)

An analysis of the judicial approach to the interpretation of tax avoidance legislation in South Africa
by: Ogula, Diana Khabale
Published: (2012)

Standards and programmes designed to mitigate tax evasion: an international appraisal
by: De Souza, Michelle Adriana
Published: (2018)

A comparison of the effectiveness of the judicial doctrine of "substance over form" with legislated measures in combatting tax avoidance
by: Weston, Tracey Lee
Published: (2004)

An analysis of interest deductions and other financial payments in terms of South African income tax legislation
by: Kula, Xoliswa Beverley
Published: (2015)

Analysis of tax avoidance legislation in South Africa [electronic resource] : developments over a five year period.
by: Dlamini, Sipho Reginald.
Published: (2014)

The tax implications of non-resident sportspersons performing and earning an income in South Africa
by: Wessels, Jacques
Published: (2008)

A critical analysis of the distintion between mining and manufacturing for South African income tax purposes
by: Cloete, Loriaan
Published: (2010)

A discussion and comparison of company legislation and tax legislation in South Africa, in relation to amalgamations and mergers
by: Sloane, Justin
Published: (2014)

The income tax implications resulting from the introduction of section 12N of the Income Tax Act
by: Grebe, Alta-Mari
Published: (2014)

A critical analysis of the definition of gross income
by: Beck, Tracy Geraldine
Published: (2008)

Taxation of illegal income: the duty to disclose income delivered from illegal activity and the constitutional right against self-incrimination
by: Ntwana, Samkelo Callaway
Published: (2012)

Taxation of illegal income: the duty to disclose income delivered from illegal activity and the constitutional right against self-incrimination
by: Mtwana, Samkelo Callaway
Published: (2012)

A critical examination of the income tax provisions relating to the taxation of foreign income of residents as defined
by: Smith, William Nevel
Published: (2004)

A critical examination of the income tax provisions relating to the taxation of foreign income of residents as defined
by: Smith, William Nevel
Published: (2004)

Taxation of non-residents in South Africa with specific reference to withholding taxes
by: Van der Merwe, de Vos Wouter
Published: (2017)

The taxation of the “sharing economy” in South Africa
by: Gumbo, Wadzanai Charisma
Published: (2019)

The influence and effect of s 7 (the 'deemed income' provisions), s 25B and the donations tax provisions of the Income Tax Act, and the relevant provisions of the Transfer Duty Act, the Value Added Tax Act and the Estate Duty Act, on the establishment, utilisation and dissolution of testamentary and inter vivos trusts.
by: Burne, Warren.
Published: (2012)

The tax consequences of income and expenses arising from illegal activities
by: Singh, Shalona
Published: (2018)

Investors' deductions and allowances in film funds : German and South African income tax laws compared
by: Poetschke, Martin Erik
Published: (2015)

An investigation into the introduction of a new wealth tax in South Africa
by: Arendse, Jacqueline A
Published: (2018)

The impact of estate planning on the effectiveness of estate duty as a wealth tax in South Africa
by: Ostler, Luise Marie
Published: (2013)

Die inkomstebelastingbepalings met betrekking tot handelsvoorraad
Published: (2015)

Die belastingregimplikasies van die heffing van inkomstebelasting op beide ontvangstes en toevallings
Published: (2015)

Die belastingpligtigheid van nie-bestaande persone : 'n uitbreiding van die privaatregtelike Nasciturus-fiksie en artikel 35 van die Maatskappywet
by: Maree, Pieter Johannes
Published: (2014)

A comparison between the South African "source rules" in relation to income tax and the "permanent establishment rules" as contained in double taxation agreements
by: Fourie, Leonie
Published: (2008)

VAT treatment of financial services: a comparative analysis between methodologies applied in South Africa and other tax jurisdictions
by: Moodley, Perushka
Published: (2017)

Analysis of the interaction between the income tax and capital gains tax provisions applicable to share dealers
by: Smit, Jacobus Gideon
Published: (2013)

Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue
by: Schweitzer, A G
Published: (2016)

The South African capital gains tax consequences of ceasing to be a resident for persons other than individuals
by: Sehume, Tebogo
Published: (2014)

A critical analysis of the development of tax avoidance in South Africa
by: Masehela, Kgabo
Published: (2018)

A critical analysis of the income tax implications of persons ceasing to be a resident of South Africa
by: Loyson, Richard Michael
Published: (2010)

Fairness and efficacy of the penalty provisions in the Tax Administration Act 28 of 2011
by: Fourie, Catherine
Published: (2016)

The proposed new gambling tax in South Africa
by: Roberts, Justin Esrom
Published: (2011)

The regulation of tax practitioners in South Africa: a proposed model
by: Woodbridge, Taryn
Published: (2006)

A review of the understatement penalty provisions of the Tax Administration Act 28 of 2011
by: Morris, Wayne Reid
Published: (2016)

Reconciling the taxation of partnerships in South Africa relative to its legal recognition. Does South African income tax legislation adequately deal with the taxation of ordinary commercial partnerships?
by: Haupt, Karl Alexander
Published: (2020)

Cannot write session to /tmp/vufind_sessions/sess_dqe67bbk1d58hmip6vdhg0vlma