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Summary TAX 3701 Chapter_9_Tax_avoidance_solutions

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Discussion of the application of section 80A In terms of section 80B, any arrangement may be disregarded if, in the opinion of the Commissioner, the effect is to obtain a tax benefit. Yet, before section 80A can successfully be applied, the following requirements must all be present. The factors or requirements referred to above are the following: • The existence of an arrangement.

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University of South Africa
Course
Unisa

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Uploaded on
January 16, 2021
Number of pages
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Written in
2020/2021
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  • tax 3701 chapter9taxavoidancesolutions
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