Income tax : whether section 103(1) applicable to scheme - Case 10667, judgment of the Transvaal Income Tax Special Court, delivered by Cloete J, on 2 June 2000

Journal Title :

The Taxpayer

Citation :

(2002) 51 Taxpayer 97

S.A. Legislation :

Income Tax Act 31 of 1941 s. 103(1)

Subject :

Judgments

Retirement income

Pension trusts

Taxation

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