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        Die impak van die skrapping van artikel 11(bA) op die aftrekbaarheid van voorproduksie lenings kommissie aangegaan in die uitbreiding van 'n bestaande bedryf 

        Barkhuizen, Gerhard Thomas (Stellenbosch : Stellenbosch University, 2014-12)
        ENGLISH ABSTRACT: The study explores the question as to whether income taxpayers are in a more disadvantaged position due to the deletion of section 11(bA) and the replacement thereof with section 11A of the Income Tax Act ...
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        ’n Kritiese ondersoek na die betekenis en omvang van die term “opvoedkundige dienste” soos in artikel 12(h) van die Wet op Belasting op Toegevoegde Waarde No.89 van 1991 bedoel en die gevolglike invloed daarvan op die BTW-hantering van sekere navorsingsaktiwiteite deur ’n universiteit uitgevoer 

        Herron, Andrea (Stellenbosch : Stellenbosch University, 2014-04)
        ENGLISH ABSTRACT: Section 12 of the Value-Added Tax Act No. 89 of 1991 (hereafter referred to as the VAT Act) determines that the supply of certain goods and/or services are exempt from value-added tax (hereafter referred ...

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