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Keywords: New residential properties
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2004) 12 (1): 119–136.
Published: 01 April 2004
...L. Julyan This paper reports on a research study of value‐added tax (VAT) that applies to new residential properties developed by developers who are registered for VAT purposes. The objective of the research was to compare the current VAT provisions relating to new housing in South Africa...
