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Bitcoin Mining under the South African income Tax Act: a case for a common treatment
Effective from the 1st October 2001, the basis for taxation in South Africa was fundamentally amended by virtue of the introduction of the Eighth Schedule as the embodiment of a tax regime based on the Haig-Simons comprehensive model of income. It is known as ‘Capital Gains Tax', or CGT, the tax bas...
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| Format: | Thesis |
| Language: | English English |
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Department of Commercial Law
2025
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