Tax on gambling winnings

Authors :

Mtwana, C

Journal Title :

Citation :

(2011) Dec DR 35

S.A. Cases Cited :

Pyott Ltd v Commissioner for Inland Revenue 1945 AD 128

Tuck v Commissioner for Inland Revenue 1988 (3) SA 819 (A)

Morrison v Commissioner for Inland Revenue 1950 (2) SA 449 (A)

S.A. Legislation :

Income Tax 58 of 1962 s. 35A(1)

Revenue Laws Amendment Act 32 of 2004 s. 30

Subject :

Capital gains tax

Gambling

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