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Original Articles

A critical analysis of the new definition of the holding-subsidiary relationship

Pages 5-23 | Published online: 03 Jun 2015

References

  • AC 119 “Accounting for Interests in Joint Ventures”, S A Institute of Chartered Accountants, 1993 Birch v Cropper 1889 14 App Cas 525 (HL)
  • Cilliers, H. S, and Benade, M L, Introduction to Company Law, Butterworths, 1985 Cohen Report, Report of the Company Law Committee on Company Law Amendment (Cmnd 6659 of 1945)
  • Companies Act No 61 of 1973, as amended
  • Dadoo Ltd and others v Krugersdorp Municipal Council 1920 AD 530
  • Financial Mail, 31 July 1992, p 78–79
  • Jenkins Committee, Report of the Company Law Committee 1962 (Cmnd 1749 of 1962)
  • KPMG Peat Marwick: McLintock, The Companies Act 1985 and 1989, KPMG London, 1990
  • Lansdown Commission, Report of the Companies Act Commission 1935–1936 (UG 45 of 1936)
  • Marais v Ruskin 1985(4) SA 659 (A)
  • Millin Report, Report of the Commission of Enquiry on the Amendment of the Companies Act, 1948 (UG 69 of 1948)
  • SA Mutual Life Assurance Society v Anglo Transvaal Collieries 1977 (3) SA 642 (A)
  • Unisec Group Ltd and others v Sage Holdings Ltd 1986 (3) SA 259 (T)
  • Van Wyk de Vries Commission, Main Report of Enquiry into the Companies Act, 1970 RP45/1970

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