The effect of value-added tax on small to medium-sized developers of residential properties in South Africa
Bibliographic record
Abstract
This dissertation deals with the effect of value-added tax on \nsmall to medium-sized developers of residential properties in \nSouth Africa. \nFirstly, the way value-added tax is applied to residential \nproperties in South Africa was established. It was \nascertained that no special concessions exist with regard to \nhousing. \nSecondly, the application of value-added tax to residential \nproperties in the United Kingdom was discussed. It was \nascertained that supplies relating to new residential \npremises are zero-rated. \nThirdly, the application of goods and services tax to \nresidential properties in Canada was discussed. Canadian \ngoods and services tax and harmonious sales tax legislation \ncontains a broad range of special concessions relating to \nresidential property developments. The harmonious sales tax \nwhich applies in some provinces, is a combination of goods \nand services tax and a provincial sales tax. \nFourthly, the way goods and services tax is applied to \nresidential property developments in Australia was \ndetermined. Australian legislation provides for a margin \nscheme to be applied to the development of residential \nproperties. In terms of the margin scheme, goods and \nservices tax is payable on the basis of profit rather than \nturnover. Transfer duty as applied in South Africa was examined as an \nalternative to the value-added tax being applied on \nresidential properties developed by developers registered for \nvalue-added tax purposes. \nThe legislation with regard to developers of residential \nproperties registered for value-added tax, goods and services \ntax and harmonious sales tax purposes was measured against \nthe principles of taxation. On the basis of these results, \nan alternative to the current application of value-added tax \nrelating to developers registered for value-added tax \npurposes in South Africa was proposed that would be in line \nwith that of the selected countries.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.006 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.002 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.016 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".