The aim of this dissertation is to provide a detailed analysis of, and commentary on, the tax implications of
a credit agreement, based on current legislation, case law and practice as applied by the Commissioner.
The South African Acts that are the subject of this dissertation are as follows:
• The Income Tax Act 58 of 1962 (as amended).
• The Value-Added Tax Act 89 of 1991 (as amended).
The principal South African taxes dealt with in this dissertation are as follows:
• Normal tax.
• Value-added tax. / Thesis (M.Com.)-University of Natal, Durban, 2001.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:ukzn/oai:http://researchspace.ukzn.ac.za:10413/4427 |
| Date | January 2001 |
| Creators | Kotze, Tian. |
| Contributors | Mitchell, L. |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Thesis |
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