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Article · 24 November 2019 · Academy of Tax Law

AN ANALYSIS OF CHALLENGING THE COMMISSIONER’S DISCRETIONARY POWERS INVOKED to Audit in terms OF THE INCOME TAX ACT 58 OF 1962, IN LIGHT OF THE CONSTITUTION OF THE REPUBLIC OF SOUTH AFRICA 108 OF 1996

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The PH.D. thesis is equally applicable to the new Tax Administration Act, 2011.