Louw, C (Adv.)2013-09-1020132013-09-102013-04-1820122013-08-20Swanepoel, P.A. 2012, An analysis of the purposive approach to the interpretation of South African fiscal legislation, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/31636>F13/4/638/gmhttp://hdl.handle.net/2263/31636Mini-Dissertation (LLM)--University of Pretoria, 2012.No abstract availableen© 2012 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of PretoriaValue added tax (VAT)Income Tax ActSouth African Revenue Service (SARS)South Africa (SA)Fiscal legislationUCTDAn analysis of the purposive approach to the interpretation of South African fiscal legislationDissertation