Income tax and the double jeopardy defence: ITC 1825

Authors :

Olivier, L

Journal Title :

South African Mercantile Law Journal

Citation :

(2009) 21 SA Merc LJ 279

S.A. Cases Cited :

ITC 1825 70 SATC 68

S.A. Legislation :

Income Tax Act 58 of 1962 s. 75

Subject :

Income tax

Double jeopardy

Fines (Penalties)

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