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Case law
- Chancellor, Masters and Scholars of the University of Oxford v. Commissioner for Inland Revenue [1995], 57 SATC 231, 1995(3) SA 258.
- Corporation de l’École Polytechnique v. The Queen, [2003] TCC 601.
- ITC 666 [1948], 16 SATC 130(TA).
- ITC 1262 [1977], 39 SATC 114(C).
- National Educare Forum v. Commissioner for South African Revenue Service [2001], 64 SATC 289, 2002(3) SA 111 (Tk HC).
- Ogus v. Secretary for Inland Revenue [1978], 40 SATC 100, (3) SA 67(T).
- Sterling Business Academy Inc. v. The Queen, [1998] TCC 183.
- The University of Sheffield v. Revenue and Customs, [2007] UKVAT V20174.
- University of Southampton v. Commissioners of Revenue and Customs, [2006] STC 1389.