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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2013
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| 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/ |