Abusing the Income Tax Act by misusing the letter of the Act

Authors :

Van der Westhuizen, Y

Journal Title :

Tydskrif vir Hedendaagse Romeins-Hollandse Reg

Citation :

(2008) 71 THRHR 613

S.A. Legislation :

Income Tax Act 58 of 1962 s. 80A

Subject :

Tax planning

Law - Interpretation and construction

Income Tax - Canada

Taxation - Law - Interpretation and construction

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