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An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962
"It is trite law that His Majesty's subjects are free if they can, to make their own arrangements so that their cases may fall outside the scope of the Taxing Acts. They incur no legal penalties and strictly speaking, no moral censure if, having considered the lines drawn by the legislature for the...
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| Format: | Thesis |
| Language: | English |
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Centre for Law and Society
2024
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| _version_ | 1867613314730688512 |
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| access_status_str | Open Access |
| author | Mponco, Nelisa Phiwokazi |
| author2 | Emslie, T S |
| author_browse | Emslie, T S Mponco, Nelisa Phiwokazi |
| author_facet | Emslie, T S Mponco, Nelisa Phiwokazi |
| author_sort | Mponco, Nelisa Phiwokazi |
| collection | Thesis |
| description | "It is trite law that His Majesty's subjects are free if they can, to make their own arrangements so that their cases may fall outside the scope of the Taxing Acts. They incur no legal penalties and strictly speaking, no moral censure if, having considered the lines drawn by the legislature for the imposition of taxes, they make it their business to walk outside them."1 However, the South African Income Tax Act 58 of 1962 contains a general anti avoidance section, as well as specific anti avoidance sections. The legislature, having observed the growing industry of avoidance, enacted the law to counter tax avoidance. Therefore, the purpose of this dissertation is to analyse the law in guestion and see how the courts interpret the law in order to enforce anti tax avoidance provisions. To motivate this objective, this dissertation will be divided into three parts. Firstly, dealing with general anti-tax avoidance section 103, secondly, sections and finally, interpretation will be looked at. specific anti-avoidance of fiscal legislation will be looked at. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/40661 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:34:10.861Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | Centre for Law and Society |
| publisherStr | Centre for Law and Society |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/40661 An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962 Mponco, Nelisa Phiwokazi Emslie, T S Law "It is trite law that His Majesty's subjects are free if they can, to make their own arrangements so that their cases may fall outside the scope of the Taxing Acts. They incur no legal penalties and strictly speaking, no moral censure if, having considered the lines drawn by the legislature for the imposition of taxes, they make it their business to walk outside them."1 However, the South African Income Tax Act 58 of 1962 contains a general anti avoidance section, as well as specific anti avoidance sections. The legislature, having observed the growing industry of avoidance, enacted the law to counter tax avoidance. Therefore, the purpose of this dissertation is to analyse the law in guestion and see how the courts interpret the law in order to enforce anti tax avoidance provisions. To motivate this objective, this dissertation will be divided into three parts. Firstly, dealing with general anti-tax avoidance section 103, secondly, sections and finally, interpretation will be looked at. specific anti-avoidance of fiscal legislation will be looked at. 2024-10-31T11:42:13Z 2024-10-31T11:42:13Z 1996 2024-07-11T12:25:16Z Thesis / Dissertation Masters LLM http://hdl.handle.net/11427/40661 eng application/pdf Centre for Law and Society Faculty of Law |
| spellingShingle | Law Mponco, Nelisa Phiwokazi An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962 |
| thesis_degree_str | Master's |
| title | An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962 |
| title_full | An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962 |
| title_fullStr | An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962 |
| title_full_unstemmed | An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962 |
| title_short | An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962 |
| title_sort | analysis of the anti avoidance provision section 103 of the south african income tax act 58 of 1962 |
| topic | Law |
| url | http://hdl.handle.net/11427/40661 |
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