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A comparative analysis of the South African and Australian general tax avoidance enactments
From a tax planning perspective, it is important to take note of the general trend of the developments in anti-tax avoidance provisions and the manner in which they are interpreted by the Supreme Court. From an international perspective it is important to take cognizance of the fact that internation...
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| Format: | Thesis |
| Language: | English English |
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Centre for Law and Society
2026
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| _version_ | 1867613308368977920 |
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| access_status_str | Open Access |
| author | Aucamp, Johan Louis |
| author2 | Emslie, Trevor |
| author_browse | Aucamp, Johan Louis Emslie, Trevor |
| author_facet | Emslie, Trevor Aucamp, Johan Louis |
| author_sort | Aucamp, Johan Louis |
| collection | Thesis |
| description | From a tax planning perspective, it is important to take note of the general trend of the developments in anti-tax avoidance provisions and the manner in which they are interpreted by the Supreme Court. From an international perspective it is important to take cognizance of the fact that internationally, a flurry of tax avoidance provisions are being promulgated to curtail the increasing efforts of taxpayers to avoid the effect of harsh tax measures being taken by different authorities. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/42894 |
| institution | University of Cape Town (South Africa) |
| language | English eng |
| last_indexed | 2026-06-10T12:34:03.682Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| 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:11427/42894 A comparative analysis of the South African and Australian general tax avoidance enactments Aucamp, Johan Louis Emslie, Trevor Tax South Africa From a tax planning perspective, it is important to take note of the general trend of the developments in anti-tax avoidance provisions and the manner in which they are interpreted by the Supreme Court. From an international perspective it is important to take cognizance of the fact that internationally, a flurry of tax avoidance provisions are being promulgated to curtail the increasing efforts of taxpayers to avoid the effect of harsh tax measures being taken by different authorities. 2026-02-24T11:25:31Z 2026-02-24T11:25:31Z 1998 2026-02-24T11:20:40Z Thesis / Dissertation Masters LLM http://hdl.handle.net/11427/42894 en eng application/pdf Centre for Law and Society Faculty of Law University of Cape Town |
| spellingShingle | Tax South Africa Aucamp, Johan Louis A comparative analysis of the South African and Australian general tax avoidance enactments |
| thesis_degree_str | Master's |
| title | A comparative analysis of the South African and Australian general tax avoidance enactments |
| title_full | A comparative analysis of the South African and Australian general tax avoidance enactments |
| title_fullStr | A comparative analysis of the South African and Australian general tax avoidance enactments |
| title_full_unstemmed | A comparative analysis of the South African and Australian general tax avoidance enactments |
| title_short | A comparative analysis of the South African and Australian general tax avoidance enactments |
| title_sort | comparative analysis of the south african and australian general tax avoidance enactments |
| topic | Tax South Africa |
| url | http://hdl.handle.net/11427/42894 |
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