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Legislation
- Republic of South Africa. (1914). Income Tax Act No. 28 of 1914. Pretoria: Government Printer.
- Republic of South Africa. (1962). Income Tax Act No. 58 of 1962. Pretoria: Government Printer.
- Republic of South Africa. (2002). Electronic Communications and Transactions Act No. 25 of 2002. Pretoria: Government Printer.
Case law
- Cactus Investments (Pty) Ltd. v CIR [1999] 1 All SA 345 (A)
- Caltex Oil (SA) Ltd v SIR [1975] 37 SATC 1
- CIR v Butcher Bros (Pty) Ltd [1945] 13 SATC 21
- CIR v Delfos [1933] 6 SATC 92
- CIR v People’s Stores (Walvis Bay) (Pty) Ltd. [1990] 4 All SA 594 (AD)
- CIR v Pick ‘n Pay Employee Share Purchase Trust [1992] (4) SA 39 (A)
- Commissioner for Inland Revenue v Visser [1937] 8 SATC 271
- Commissioner of Taxes v Booysens Estate Ltd. [1918] AD 576, 32 SATC 10
- Ex parte Geldenhuys [1926] OPD 155 at 164
- Hersov’s Estate v CIR [1957] 21 SATC 106
- ITC 1375 [1982] 45 SATC 207
- ITC 1545 [1992] 54 SATC 464
- Jewish Colonial Trust Ltd vs Estate Nathan Respondents [1940] AD 163
- Lace Proprietary Mines Ltd. v CIR [1938] AD 267
- Mooi v SIR [1972] 2 All SA 57 (A)
- Ochberg v CIR [1933] 6 SATC 1
- Palabora Mining Co Ltd v SIR [1973] 3 All SA 636 22
- C:SARS v Brummeria Renaissance (Pty) Ltd. and others [2007] 4 All SA 1338 (SCA)
- WH Lategan v CIR [1926] CPD 203, 2 SATC 16
Australian legislation
- Australia. (1936). Income Tax Assessment Act 1936. [Online]. Retrieved from http://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/
- Australia. (1992). Taxation Ruling No. IT 2668 [Online]. Retrieved from file:///C:/Users/Magdel.WPFRESH/Downloads/it2668%20(1).pdf
- Australia. (1997). Income Tax Assessment Act 1997. [Online]. Retrieved from http://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/
- Australia. (2008). Taxation Ruling No. IT 2668A [Online]. Retrieved from https://www.ato.gov.au/law/view/pdf/pbr/it2668a.pdf
Australian case law
- Arthur Murray (N.S.W.) Pty. Ltd v FC of T [1965] 114 CLR 314
- Case B47 [1970] 70 ATC 237