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Tax implications of a credit agreement.

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.

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:ukzn/oai:http://researchspace.ukzn.ac.za:10413/4427
Date January 2001
CreatorsKotze, Tian.
ContributorsMitchell, L.
Source SetsSouth African National ETD Portal
LanguageEnglish
Detected LanguageEnglish
TypeThesis

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