A critical analysis of the requirements of section 80A of the new general anti avoidance rule

A critical analysis of the requirements of section 80A of the new general anti avoidance rule

The Income Tax Act 58 of 1962 makes provision for the taxation of taxpayers under the new General Anti Avoidance Rule (GAAR) which is encompassed in section 80A- 80G. This research basically deals with the analysis of the new general anti avoidance rule. Each provision is critically analysed. An ant...

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Bibliographic Details
Main Author: Museka, Chengetai Pamela
Other Authors: Adv C Louw
Published: 2013
Subjects:
Anti-avoidance rule
UCTD
Online Access:http://hdl.handle.net/2263/27773
Museka, CP 2011, A critical analysis of the requirements of section 80A of the new general anti avoidance rule, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/27773 >
http://upetd.up.ac.za/thesis/available/etd-09052012-143758/

Internet

http://hdl.handle.net/2263/27773
Museka, CP 2011, A critical analysis of the requirements of section 80A of the new general anti avoidance rule, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/27773 >
http://upetd.up.ac.za/thesis/available/etd-09052012-143758/

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