Land policies are of fundamental importance to sustainable growth, good governance, and the well-being of, and the economic opportunities open to, both rural and urban dwellers - particularly the poor. To this end, research on land policy, and analysis of interventions related to the subject,...

Intro -- Contents -- Cover -- Title -- Foreword ix -- Acknowledgments xiii -- Executive Summary xvii -- 1 Introduction 1 -- 2 Property Rights to Land 7 -- 3 Land Transactions 79 -- 4 Fostering Socially Desirable Land Use 133 -- Appendix: Regional Workshops 193 -- Glossary 205 -- References 207...

Section 67(4)(b) of the Income Tax Act 1976 states that assessable income shall include all profits made from the sale of land where the taxpayer is in the “business of dealing in land”. In Henderson v Commissioner of Inland Revenue (21 October 1982) HC 79/79 the taxpayer objected to being...