Modernising the 'substance over form" doctrine : Commissioner for the South African Revenue Service v NWK Ltd

Authors :

Legwaila, T

Journal Title :

South African Mercantile Law Journal

Citation :

(2012) 24 SA Merc LJ 115

S.A. Cases Cited :

Commissioner for the South African Revenue Service v NWK Ltd 2011 (2) SA 67 (SCA)

Commissioner for the South African Revenue Service v Cape Consumers (Pty) Ltd 1999 (4) SA 1213 (C)

S.A. Legislation :

Taxation Laws Amendment Act 5 of 2001 s. 38

Income Tax Act 28 of 1997 ss. 9D and 9(1)

Revenue Laws Amendment Act 74 of 2002 s. 14 (1)

Subject :

Taxpayers

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