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    • The effect of the Taxation Laws Amendment Act 25 of 2016 on retirement planning 

      Van den Berg, Aletjé (North-West University (South Africa) , Potchefstroom Campus, 2016)
      When the tax treatment of pension and provident funds before and after the implementation of the Taxation Laws Amendment Act 25 of 2016 is compared, the positive effect of this Act on retirement planning becomes clear. The ...