Thesis (MBA)--Stellenbosch University, 1984. / INTRODUCTION: One of the methods utilized by the S.A. Government to stimulate ecomonic growth has been to grant tax incentives for the investment, by industrialists, in capital equipment for use "in a process of manufacture". These incentives comprised the investment allowance as at May 1984, an allowance of 30% of the cost of the capital asset, as an off balance sheet deduction from taxable income, and the initial allowance, currently an allowance of 25% of the cost of the capital asset, which can be written off as depreciation during the first tax year during which the asset is utilized.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/64876 |
| Date | 12 1900 |
| Creators | Baister, Michael Frank Byrne |
| Contributors | Hamman, W. D., Stellenbosch University. Faculty of Economic and Management Sciences. Graduate School of Business. |
| Publisher | Stellenbosch : Stellenbosch University |
| Source Sets | South African National ETD Portal |
| Language | en_ZA |
| Detected Language | English |
| Type | Thesis |
| Format | 11 p. |
| Rights | Stellenbosch University |
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