References
- Clegg, D. (2015). Income Tax in South Africa. Retrieved from www.lexisnexis.co.za
- Haupt, P. (2015). Notes on South African Income Tax. Cape Town: Hedron Publishing.
- Hulley, T. (2007). Post-Retirement Medical Scheme Contributions. Paper on Funding PRMS Contributions Issues for Members and Employers for Old Mutual, Cape Town.
- National Treasury. (2009). Explanatory Memorandum on the Draft Taxation Laws Amendment Bill, 2009. Retrieved from http://www.treasury.gov.za/legislation/bills/2009/EM%20TLAB%2001%20June%202009.pdf
- Republic of South Africa. (1962). Income Tax Act 58 of 1962. Pretoria: Government Printer.
- Singleton, A. (2004a). Causation and Taxation: Factual and legal causation. Tax Planning, 18, 66–68.
- Singleton, A. (2004b). Causation and Taxation II. Tax Planning, 18, 81–83.
- Singleton, A. (2004c). Causation and Taxation III. Tax Planning, 18, 102–104.
- Singleton, A. (2004d). Causation and Taxation IV. Tax Planning, 18, 142–144.
- Singleton, A. (2005). More on Causation. Tax Planning., 19, 153–155.
- South African Institute of Chartered Accountants (SAICA). (2015). Summary of Amendments of Monetary Amounts announced in the 2015 Budget in respect: Natural Persons for the 2016 Year of Assessment.
- South African Revenue Services (SARS). (2009a). Binding Class Ruling: BCR 008. Tax Consequences of Proceeds of Annuity Policies Purchased by Employers to Settle Post-Retirement Medical Aid Subsidy Obligations. 16 October 2009. Retrieved from https://jutalaw.co.za/media/filestore/2015/07/26_BCR8_Tax_Consequences_Annuity_Policies_Post_Retirement_Medical_Aid_Subsidy.pdf.
- South African Revenue Services (SARS). (2010). Binding Private Ruling: BPR 087. Capital Gains Tax Consequences arising from Restructuring Activities involving Trusts. 14 June 2010. Retrieved from http://www.sars.gov.za/AllDocs/LegalDoclib/Rulings/LAPD-IntR-R-BPR-2012-87%20-%20CGT%20Consequences%20Restructuring%20Activities%20Involving%20Trusts.pdf.
- South African Revenue Services (SARS). (2015). Binding Class Ruling: BCR 045. Section 1(1) Definition of “Gross Income” Paragraphs (c), (f) and (i): Post-Retirement Medical Aid Benefits. 24 March 2015. Retrieved from https://jutalaw.co.za/media/filestore/2015/07/27_BCR045_Post_Retirement_Medical_Aid_Benefits.pdf.
- Stiglingh, M., Koekemoer, A., Van Zyl, L., Wilcocks, J., & de Swardt, R. (2015). SILKE: South African Income Tax 2015. Durban: LexisNexis.
Case law
- CIR v. Shell Southern Africa Pension Fund 1984 (1) SA 672 (A)
- De Villiers v. CIR 1929 AD 227, 4 SATC 86
- Tuck v. CIR 1988 (3) SA 819 (A)
- ITC 517 12 SATC 263