Causation and the concomitant issue of apportionment with reference to gross income in South African income tax law

Authors :

Emslie, T S

Jooste, R

Journal Title :

South African Law Journal

Citation :

(1989) 106 SALJ 292

S.A. Cases Cited :

Commissioner for Inland Revenue v Shell Southern Africa Prension Fund 1984 (1) SA 672 (A)

Commissioner for Inland Revenue v Black 1957 (3) SA 536 (A)

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

Subject :

Income

Income tax

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