oa Comparative and International Law Journal of Southern Africa - The prohibition of Tax Avoindance: an evaluation of Section 103 of the South African Income Tax Act (No. 58 of 1962)

Volume 3, Issue 2
  • ISSN : 0010-4051



The object of this article is to examine the scope and effect of section 103 of the Income Tax Act, No. 58 o f 1962, the South African embodiment of the general anti-avoidance provision, against the background which gave rise to it and to attempt some evaluation of its merit in the tax law context.

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