Legality and income tax : is SARS "entitled to" levy income tax on illegal amounts "received by" a taxpayer?

Authors :

Classen, L G

Journal Title :

South African Mercantile Law Journal

Citation :

(2007) 19 SA Merc LJ 534

S.A. Cases Cited :

MP Finance Group CC (in liquidation) v Commissioner, South African Revenue Service 2007 (5) SA 521 (SCA)

Subject :

Illegality - Taxation

Pyramid schemes

Received by

Gross income

Income tax - Law and legislation

Agency - Taxation

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