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South African Journal of Accounting Research Volume 19, 2005 - Issue 1
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Original Articles

A Comparison of the General Anti-Avoidance Provisions in the Australian and South African Income Tax Acts With Reference to Whether or Not the South African Anti-Avoidance Provisions Would Have Been Applicable to the Facts of FCT v Spotless Services Limited

D A WarnekeDepartment of Accounting (Tax Section), University of Cape TownCorrespondence[email protected]
Pages 91-102 | Received 01 Jul 2003, Accepted 01 Dec 2004, Published online: 03 Jun 2015

References

  • Australian Tax Handbook 2001 Edition. Deutsch R. et al, Australian Tax Practice, Sydney, 2001.
  • ATR (Australian Tax Reports). 1994. Federal Commissioner of Taxation v Peabody, Vol 28, Australian Tax Practice, Sydney, pp. 344–354.
  • ATR (Australian Tax Reports). 1995. Federal Commissioner of Taxation v Spotless Services Limited, Vol 32, Australian Tax Practice, Sydney, pp. 309–346.
  • ATR (Australian Tax Reports). 1996. Federal Commissioner of Taxation v Spotless Services Limited, Vol 34, Australian Tax Practice, Sydney, pp. 183–195.
  • Income Tax Act. 1962. Act No. 58 of 1962, Government Gazette, Pretoria.
  • Income Tax Assessment Act. 1936. Australian Government Publishing Service, Canberra.
  • SATC (South African Tax Cases Reports). 1999. Commissioner for Inland Revenue v Conhage (Pty) Ltd (formerly Tycon (Pty) Ltd), Vol. 61, Butterworths, Durban, pp. 391–398.
  • SATC (South African Tax Cases Reports). 1947. Commissioner for Inland Revenue v King, Vol. 14, Butterworths, Durban, pp. 184–201.
  • SATC (South African Tax Cases Reports). 1983. Commissioner for Inland Revenue v Louw, Vol. 45, Butterworths, Durban, pp. 113–148.
  • SATC (South African Tax Cases Reports). 1997. ITC 1636, Vol. 60, Butterworths, Durban, pp. 267–278.
  • SATC (South African Tax Cases Reports). 1971. Secretary for Inland Revenue v Geustyn, Forsyth and Joubert, Vol. 33, Butterworths, Durban, pp. 113–122.
  • SATC (South African Tax Cases Reports). 1964. Smith v Commissioner for Inland Revenue, Vol. 26, Butterworths, Durban, pp. 1–14.
  • Clegg, D. (1999). A Spotless Decision, Tax Planning, March 1999 Edition. Vol. 13 No. 1, Butterworths, Durban, pp. 7–12.
  • TLR (The Times Law Reports). 1936. Inland Revenue Commissioner v Duke of Westminster, Vol 51, The Times Publishing Company Limited, London, pp. 467–476.

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