Published on 17 May 96
by THE TAX INSTITUTE
This paper covers the more practical aspects of the application of s 108 rather than an in-depth analysis of the legal aspects of this section
Walter is a senior partner in the chartered accounting firm, McKessar Tieleman. He has some 19 years experience in practice as a Chartered Accountant, having specialised in that period in corporate and tax consulting. Walter holds or has held a number of positions on industry bodies including Councillor with the Association of Mining and Exploration Companies (AMEC), Taxation Committee Chairman with AMEC, Chairman of the Institute of Chartered Accountants, CPE Committee and a member of the national CPE Committee. Current at 31 January 2003
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