Schalkwyk, L. van; Geldenhuys, B. - In: Meditari Accountancy Research 17 (2009) September, pp. 167-185
Section 80A(c)(ii) of the Income Tax Act 58 of 1962, as amended (the Act), introduced a new concept to the South African income tax environment: misuse or abuse of the provisions of the Act, including Part IIA thereof. According to the Revised Proposals on Tax Avoidance and section 103 of the...