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Browsing Theses and Dissertations (University of Pretoria) by Author "Faber, Pieter Coenraad"

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An analysis of the tax implications of ore stockpiling in the mining industry

Faber, Pieter Coenraad (University of Pretoria, 2009-05-18)

The purpose of this study was to examine whether unmined ore stockpiles fall within the ambit of the definition of trading stock in section 1 of the Income Tax Act (58/1962) and therefore needs to be considered for the ...

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