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    • An analysis of ring-fencing of tax losses from the perspective of farmers 

      Ferreira, Johanna Maria (North-West University (South Africa) , Potchefstroom Campus, 2017)
      Tax losses claimed from hobby-like or artificially labelled trades have become more problematic during 2002 after the court ruling in the Smith case. The legislator found that the tests laid down by the courts in the ...