References
- Barnard, J. (2012). The influence of the Consumer Protection Act 68 of 2008 on the warranty against latent defects, voetstoots clauses and liability for damages. De Jure 45(3), 455−484. Johannesburg: Department of Higher Education and Training.
- Botha, C.J. (2005). Statutory Interpretation: An introduction for students. Cape Town: Juta.
- Cameron, E., De Waal, M.J., Kahn, E., Solomon, P. & Wunsch, B. (2002). Honoré: The South African Law of Trusts. Cape Town: Juta.
- Clegg, D. & Stretch, R. (2011). Income Tax in South Africa. (Electronic Edition). Updated: March 2011. LexisNexis. Retrieved from: http://www.lib.sun.ac.za.ez.sun.ac.za/nxt/gateway.dll/7b/ae?f=templates$fn=default.htm$vid=mylnb:10.1048/enu [2016, May 16].
- De Koker, A.P. & Williams, R.C. (2011). Silke on South African Income Tax. (Electronic Edition). Updated: June 2011. LexisNexis. Retrieved from: http://www.lib.sun.ac.za.ez.sun.ac.za/nxt/gateway.dll/7b/ae?f=templates$fn=default.htm$vid=mylnb:10.1048/enu [2016, May 16].
- Honiball, M. & Olivier, L. (2009). The Taxation of Trusts in South Africa. Cape Town: Siber Ink CC Publications.
- International Accounting Standards Board (IASB). (2014). Revenue from Contracts with Customers. International Financial Reporting Standard 15. United Kingdom: IASB.
- Opperman, I. & Lake, R. (2012). Understanding the Consumer Protection Act (CPA). Cape Town: Jutalaw.
- Republic of South Africa. (1962). Income Tax Act 58 of 1962. Pretoria: Government Printer.
- Republic of South Africa. (2008). Consumer Protection Act 68 of 2008. Pretoria: Government Printer.
- Van der Heever & Associates. (2005). Trustees, their rights and obligations in general. Retrieved from http://www.vanderheever.co.za/trustees.php [2016, March 11].
- Williams, R.C. (2005). Income Tax Cases and Material. Durban: LexisNexis Butterworths.
Court cases
- Brookes Lemos Ltd v CIR [1947] 14 SATC 295
- Cactus Investments (Pty) Ltd v CIR [1999] (1) SA 315 (SCA)
- CIR v Delfos [1933] 6 SATC 92
- CIR v Genn & Co (Pty) Ltd [1955] 20 SATC 113
- CIR v People’s Stores (Walvis Bay) Pty Ltd [1990] 52 SATC 9
- CIR v Stellenbosch Farmers’ Winery [1945] 13 SATC 381
- C:SARS v Cape Consumers (Pty) Ltd [1994] 61 SATC91
- Geldenhuys v CIR [1974] 14 SATC 419
- Greases (SA) Ltd v CIR [1951] 17 SATC 358
- ITC 1824 [2008] 70 SATC 27
- Mooi v SIR [1972] 34 SATC 1
- MP Finance Group CC (in liquidation) v C:SARS [2007] 69 SATC 141
- Pyott Ltd v CIR [1945] 13 SATC 121
- SIR v Silverglen Investments (Pty) Ltd [1969] 30 SATC 199
- WH Lategan v CIR [1926] 2 SATC 16