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Browsing Research Articles (Taxation) by Subject "Mining"

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Where does mining stop and manufacturing commence? A critical analysis of section 15A of the Income Tax Act

Janse van Rensburg, Winia; Van Niekerk, Loriaan (Pretoria University Law Press (PULP), 2012)

Die doel van die artikel was om die resultate van ’n kritiese ontleding gedoen op die duidelikheid sowel as waarde toegevoeg vir belastingpligtiges in die mynbedryf, met die toevoeging van artikel 15A tot die ...

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