Income tax :  due only on assessment - appointment of former employer as agent under Section 99 not displacing judgment debt to pay without deduction or set-off. Goldblatt v Liebenberg Western Cape High Court 24 April 2009 case no 20521/08

Journal Title :

The Taxpayer

Citation :

(2009) 58 Taxpayer 88

S.A. Cases Cited :

Goldblatt v Liebenberg Western Cape High Court 24 April 2009 case no 20521/08

S.A. Legislation :

Income Tax Act 58 of 1962 s. 99

Subject :

Agency

Tax collection

Tax administration and procedure

Assessment

Set-off and counterclaim

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