Tainted elements or nugatory directive? The role of the general anti-avoidance provisions ("Gaar:") in fiscal interpretation

Authors :

Cassidy, J

Journal Title :

Stellenbosch Law Review

Citation :

(2012) 23 Stell LR 319

S.A. Cases Cited :

Dadoo Ltd v Krugersdorp Municipal Council 1920 AD 530 544

S v Mhlunungu 1995 7 BCLR 793 (CC)

S.A. Legislation :

Income Tax Act 58 of 1962

Subject :

Tax avoidance - South Africa

Statutory intepretation

Common-law

This item appears in the following Collection(s)