Tax avoidance : The new abnormality requirement in section 103(1) of the Income Tax Act
| dc.contributor.author | Van der Linde, K | en |
| dc.date.accessioned | 2017-05-29T10:16:57Z | |
| dc.date.available | 2017-05-29T10:16:57Z | |
| dc.date.issued | 1997 | en |
| dc.description.jurisdiction | South Africa | en |
| dc.description.legislationsa | Income Tax Act 58 of 1962 s. 103(1) | en |
| dc.identifier.citation | (1997) 9 SA Merc LJ 54 | en |
| dc.identifier.issn | 1015-0099 | en |
| dc.identifier.uri | http://hdl.handle.net/20.500.12144/12034 | |
| dc.language | eng | en |
| dc.publisher | South African Mercantile Law Journal | en |
| dc.subject | Tax planning | en |
| dc.title | Tax avoidance : The new abnormality requirement in section 103(1) of the Income Tax Act | en |