The taxation of illegal receipts : a pyramid of problems! A discussion on ITC 1789 (Income Tax Court - Natal)

Authors :

Muller, E

Journal Title :

Obiter

Citation :

(2007) 28 Obiter 166

S.A. Cases Cited :

ITC 1789 (2005) 67 SATC 205

S.A. Legislation :

Income Tax Act 58 of 1962

Consumer Affairs (Unfair Business Practices) Act 71 of 1988

Subject :

Judgments

Taxation

Words and phrases - pyramid scheme

Dividends

Words and phrases - condictio ob iniustam causam

Par delictum rule

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