The nature of the purpose requirement of an impermissible tax avoidance arrangement

Authors :

Van Schalkwyk, L

Geldenhuys, B

Journal Title :

Tydskrif vir Regswetenskap

Citation :

(2010) 35 (1) TRW 71

S.A. Cases Cited :

SIR v Gallagher 40 SATC 39 2005

S.A. Legislation :

Income Tax Act 58 of 1962 s. 103(1)

Revenue Laws Amendment Act 2006 s. 36(1)(a)

Discussion Paper on Tax Avoidance 1962 s. 103 (1)

Subject :

Tax avoidance

Taxpayers

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