Tax laws : old rules, new tools

Authors :

Steyn, T

Journal Title :

Without Prejudice

Citation :

(2009) 9 (5) Without Prejudice 6

S.A. Cases Cited :

SARS v Airworld CC [2007] SCA 147 (RSA)

ITC 1584 57 SATC 63

Glen Anil Development Corporation v CIR 1975 (4) SA 715 (A)

ITC 1384 46 SATC 95

CIR v Simpson 1949 (4) SA 678 (A)

Cape Brandy Syndicate v IRC [1921] 1 KB 64

S.A. Legislation :

Interpretation Act 33 of 1957

Subject :

Interpretation

Income tax

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