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Cases
- Ackermans Ltd v C: SARS 2011 (1) SA 1 (SCA), 73 SATC 1
- C v COT 1984 (3) SA 210 (ZS), 46 SATC 57
- CIR v Visser 1937 TPD 77, 8 SATC 271
- Commissioner for Inland Revenue v Genn & Co (Pty) Ltd 1955 (3) SA 293
- De Villiers v CIR 1929 AD 227
- Elandsheuwel Farming (Edms) Bpk v SBI 1978 (1) SA 101 (A), 39 SATC 163
- ITC 542 (1942) 13 SATC 116
- Lategan v CIR 1926 CPD 203 at 209, 2 SATC 16
- New State Areas Ltd v Commissioner for Inland Revenue 1946 AD 610, 14 SATC 155
- Reliance Land & Investment Co (Pty) Ltd v CIR 1946 WLD 171, 14 SATC 47
- SARS v BP Southern Africa (Pty) Ltd 2006 (5) SA 559 (SCA)
- SARS v Labat Africa Ltd 2012 (1) All SA 613 (SCA), 74 SATC 1
- South Atlantic Jazz Festival (Pty) Ltd v C: SARS 2015 (6) SA 78 (WCC)