Browsing by Subject "Tax Administration Laws"

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Exploring key considerations when determining bona fide inadvertent errors resulting in understatements

De Villiers, Chrizanne (2015)

Chapter 16 of the Tax Administration Act (28 of 2011) (the TA Act) deals with understatement penalties, which replaced the penalty provisions included under section 76 of the Income Tax Act (58 of 1962) and section 60 of ...