The aim of this technical report is to provide a detailed and critical commentary on and
analysis of the general anti-avoidance section in the Income Tax Act 58 of 1962 paying
particular attention to the introduction of the so-called business purpose test.
The South African Acts that are the subject of this technical report are as follows:
• The Income Tax Act 58 of 1962.
• The Income Tax Act 21 of 1995.
• The Income Tax Act 36 of 1996.
• The Revenue Laws Amendment Act 46 of 1996.
• The General Law Amendment Act 49 of 1996.
• The Income Tax Act 28 of 1997.
• The South African Revenue Service Act 34 of 1997.
• The Estate Duty Act 45 of 1955.
• The Value-Added Tax Act 89 of 1991.
• The Transfer Duty Act 40 of 1949.
The principal South African taxes dealt with in this technical report are as follows:
• Normal Tax.
• Donations Tax.
• Estate Duty.
Also covered is the legislation contained in the abovementioned Acts affecting estate planning
schemes, generation skipping devices, income splitting schemes and tax avoidance
schemes. / Thesis (M.Com.)-University of Natal, Durban, 1999.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:ukzn/oai:http://researchspace.ukzn.ac.za:10413/4689 |
| Date | January 1999 |
| Creators | Ismail, Yusuf. |
| Contributors | Mitchell, L. |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Thesis |
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