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The impact of the business purpose test on section 103(1)

The aim of this collection of essays is to provide a detailed and critical commentary on and

analysis of the legislation and case law relating to the impact of the 'business purposes

test' on section 103(1) of the Income Tax Act.

The Income Tax Act No. 58 of 162 and case law that are the subject of these essays were

promulgated on or before 28 February 1999. / Thesis (M.Acc.)-University of Natal, Durban, 1999.

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:ukzn/oai:http://researchspace.ukzn.ac.za:10413/4656
Date January 1999
CreatorsJonsson, Jennifer.
ContributorsMitchell, Lindsay.
Source SetsSouth African National ETD Portal
LanguageEnglish
Detected LanguageEnglish
TypeThesis

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