References
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- Botes, M.C. (2020). Tax: Juta’s Practice Collection / Value-Added Tax. Cape Town: Juta & Company Ltd. [Online]. Retrieved from http://jutastat.juta.co.za/nxt/gateway.dll/taxl/vtlc/6/13?f=templates$fn=default.htm
- Botha, H.M. (2015). Interpreting the term enterprise for South African Value-Added Tax purposes. [Unpublished Master’s dissertation]. North-West University.
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- Lawson, R. G. (2008). Your home as a raffled prize. The Solicitors’ Journal, 152(44), 10.
- National Lotteries Commission of South Africa. (2015). Lotteries and the Law [Online]. Retrieved from http://www.nlcsa.org.za/wp-content/uploads/2015/10/LOTTERIES-AND-THE-LAW.pdf
- New Zealand Inland Revenue. (1996). Tax Information Bulletin Vol. 8 No. 8. [Online]. Retrieved from https://www.taxtechnical.ird.govt.nz/-/media/project/ir/tt/pdfs/tib/volume-08—1996/tib-vol08-no08.pdf
- New Zealand Inland Revenue. (2021). Interpretation statement: IS 18/07. [Online]. Retrieved from https://www.taxtechnical.ird.govt.nz/-/media/project/ir/tt/pdfs/interpretation-statements/is18-07.pdf?la=en
- SARS. (2013). Interpretation Note No. 70 – Supplies made for no consideration. [Online]. Retrieved from https://www.sars.gov.za/wp-content/uploads/Legal/Notes/LAPD-IntR-IN-2013-03-IN70-Supplies-made-for-no-consideration.pdf
- SARS. (2015). Interpretation Note No. 84 – The valued-added tax treatment of bets. [Online]. https://www.sars.gov.za/wp-content/uploads/Legal/Notes/LAPD-IntR-IN-2015-04-IN84-The-value-added-tax-treatment-of-bets.pdf
- SARS. (2016a). VAT 409 – Guide for fixed property and construction. [Online]. Retrieved from https://www.sars.gov.za/AllDocs/OpsDocs/Guides/LAPD-VAT-G03%20-%20VAT%20409%20Guide%20for%20Fixed%20Property%20and%20Construction.pdf
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- Stiglingh, M., Koekemoer, A.D., Van Heerden, L., Wilcocks, J.S., & Van der Zwan, P. (2021). SILKE: South African Income Tax 2021. Durban: LexisNexis.
- Singh, K. (2007). Quantitative social research methods. London: Sage.
- Terms and conditions of the lottery. [S.a.] [Online]. Retrieved July 15, 2015. http://lottery001.at/
- Tswanya, Y. (2015). Upmarket home up for grabs in lottery. [Online]. Retrieved from http://www.iol.co.za/news/south-africa/western-cape/upmarket-home-up-for-grabs-in-lottery1892419.
- United Kingdom Law Society. (2011). House competitions. [Online]. Retrieved from https://www.lawsociety.org.uk/support-services/advice/practice-notes/house-competitions/.
- Value-added Tax Committee (VATCOM). (1991). Report of the value-added tax committee. Pretoria: Government Printer.
- Zulch Lombard, R., & Van Heerden, L. (2019). South African Value-Added Tax: Place of supply rules for cross border supplies of consulting services. South African Journal of Accounting Research, 33(1), 21–40.
South African case law
- Income Tax Case No 1852 (2011) 73 SATC 253
- Stellenbosch Farmers’ Winery Ltd v Commissioner for South African Revenue Service 74 SATC 235
New Zealand case law
- Malololailai Interval Holidays NZ Ltd v CIR (1997) 18 NZTC 13
- Wilson & Horton Ltd v CIR (1994) 16 NZTC 11
South African legislation
- Republic of South Africa. (1997). Lotteries Act No. 57 of 1997. Pretoria: Government Printer.
- Republic of South Africa. (1949). Transfer Duty Act No. 40 of 1949. Pretoria: Government Printer.
- Republic of South Africa. (1991). Value-Added Tax Act No. 89 of 1991. Pretoria: Government Printer.
- Republic of South Africa. (2004). National Gambling Act No. 7 of 2004. Pretoria: Government Printer.
- Republic of South Africa. (2008). Consumer Protection Act No. 68 of 2008. Pretoria: Government Printer.
New Zealand legislation
- New Zealand. (1985). Goods and Services Tax Act, 1985.