https://orcid.org/0000-0003-1308-2140
References
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Case Law
- Commissioner for Inland Revenue v Delfos (1933) 6 SATC 92 (A).
- Commissioner for Inland Revenue v King (1947) 2 SA 196 (A).
- Commissioner for Inland Revenue v Louw (1983) 45 SATC 113 (A).
- Commissioner for South African Revenue Service v Airworld CC and another (2008) 2 All SA 593 (SCA).
- Commissioner of Taxes v Ferera (1976) 2 All SA 552 (RA).
- Glen Anil Development Corporation Ltd v Secretary for Inland Revenue (1975) (4) SA 715 (A).
- Income Tax Case No. 1396 (1984) 47 SATC 141.
- Income Tax Case No. 1625 (1996) 59 SATC 383.
- Kommissaris van die Suid-Afrikaanse Inkomsdienste v Botha (2000) 62 SATC 264 (O).
- Natal Joint Municipal Pension Fund v Endumeni Municipality (2012) (4) SA 593 (SCA).
- Smith v Commissioner for Inland Revenue (1964) 26 SATC 1 (A).