Olivier, L

Annual Survey of South African Law

(2004) AS 764

Akharwaray GH v CSAR (unreported judgment delivered by Northern High Court on 12 August 2002)

COT v Astra Holdings (Private) Ltd t/a Puzey & Payne 66 SATC 79

CSARS v Armsec Professional Services (Pty) Ltd 66 SATC 277

CSARS v Bobat, Moosa and Moolla (unreported judgment delivered by the Natal High Court in March 2003)

CSARS v Megs Investments (Pty) Ltd 66 SATC 175

CSARS v Metlika Trading Ltd 66 SATC 345

CSARS v SA Silicone Products (Pty) Ltd 66 SATC 131

CSARS v Wyner (2004) 66 SATC

Estate Late Pitje v CSARS 66 SATC 219

Fry v First National Bank of South Africa Ltd 1996 (4) SA 924 (C)

ITC (2004) 66 SATC 125

ITC 1674 (2000) 62 SATC 116

ITC 1762 (2004) SATC 41

ITC 1765 (2004) 66 SATC 117

ITC 1767 (2004) 66 SATC 143

ITC 1771 (2004) 66 SATC 205

ITC 1772 (2004) 66 SATC 211

ITC 1774 (2004) 66 SATC 255

ITC 1776 (2004) 66 SATC 297

ITC 1777 (2004) 66 SATC 328

ITC 1778 (2004) 66 SATC 334

ITC 1779 (2004) 66 SATC 353

ITC 1780 (2004) 66 SATC 360

ITC 1781 (2004) 66 SATC 363

ITC 1782 (2004) 66 SATC 363

ITC 1783 (2004) 66 SATC 373

ITC 1964 (2004) 66 SATC 93

National Director of Public Prosecutions v Seevnarayan 2003 (3) JTLR 41

S v Ysuf 1968 (2) SA 52 (A)

Sage Life Ltd v Minister of Finance 66 SATC 181

SARS v Ben Nevis Holdings Ltd 66 SATC 71

Smartphone SP (Ltd) v ABSA Bank Ltd 66 SATC 241

Tax Court Case Numkber 8358/2001, unreported judgment delivered on 23 July 2002 by the Cape High Court

Uitenhage Transitional Local Council v South African Revenue Service 2004 (1) SA 292 (SCA)

Uitenhage Transitional Local Council v South African Revenue Service (2004) SATC 265

Welch's Estate v CSARS 66 SATC 303

Wilcox Sweets (Pty) Ltd v CSARS (Case No A916/01 unreported judgment delivered by the Cape Hight Court on 20 August 2002)

Wyner v CSARS 65 SATC 1

Companies Act 61 of 1973

Income Tax Act 58 of 1962

Mineral and Petroleum Resources Development Act 28 of 2002

Prevention of Organised Crime Act 121 of 1998

Revenue Laws Amendment Act 32 of 2004

Taxation Laws Amendment Act 16 of 2004

Taxation - Law

Allowances

Trusts and trustees

Foreign exchange - Law and legislation

Secondary tax on companies

Capital gains tax

Organised crime