https://vital.seals.ac.za/vital/access/manager/Index ${session.getAttribute("locale")} 5 A critical analysis of the provisions taxing maintenance payments in terms of the South African income tax legislation https://vital.seals.ac.za/vital/access/manager/Repository/vital:33856 Thu 13 May 2021 08:04:21 SAST ]]> Substance over form in the context of general anti-avoidance provisions in the income tax act https://vital.seals.ac.za/vital/access/manager/Repository/vital:33610 Thu 13 May 2021 06:14:21 SAST ]]>