The 1996 amendments to the general anti tax-avoidance section of the Income Tax Act

Authors :

Williams, R C

Journal Title :

South African Law Journal

Citation :

(1997) 114 SALJ 675

S.A. Legislation :

Income Tax Act 36 of 1996

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

Subject :

Income tax

Tax planning

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