The alluvial diamond industry : a critical analysis of the capital cost allowances

The alluvial diamond industry : a critical analysis of the capital cost allowances

The purpose of the study was to critically analyse sections 15 and 36 of the South African Income Tax Act which deals with capital allowances for mining taxpayers from an alluvial diamond miners’ perspective. The South African analysis was also compared to that of Canada and Namibia. In the analysis...

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Bibliographic Details
Main Author: Van Zuydam, Henk Johan
Other Authors: Ms D Pieterse
Published: 2013
Subjects:
Capital cost
Diamond industry
Taxpayers
South africa
Sars
South africa income tax act
UCTD
Online Access:http://hdl.handle.net/2263/25548
Van Zuydam, HJ 2008, The alluvial diamond industry : a critical analysis of the capital cost allowances, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/25548 >
http://upetd.up.ac.za/thesis/available/etd-06152009-150607/

Internet

http://hdl.handle.net/2263/25548
Van Zuydam, HJ 2008, The alluvial diamond industry : a critical analysis of the capital cost allowances, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/25548 >
http://upetd.up.ac.za/thesis/available/etd-06152009-150607/

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