Receipts or accruals : two independent concepts?

Authors :

Meyerowitz, D

Journal Title :

The Taxpayer

Citation :

(2007) 56 Taxpayer 181

S.A. Cases Cited :

CIR v Delfos 1933 AD 242

Subject :

Words and phrases - pyramid scheme

Accrual

Depository receipts

Taxation, Double

Fraud

Gross income

Taxation

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