'Semantic gyrations' – When are naartjies oranges? Beneath the surface of ABSA Bank Limited v CSARS

Authors :
Pidduck, Teresa
:
Swanepoel, Sumarie
Journal Title :
SA Mercantile Law Journal
Citation :
2021 SA Merc LJ 470
Subject :
The analysis of the case unearths a disjointedness between the legislature's intention and the wording of certain administrative provisions
:
criticises the ability of the administrative provisions contained in various tax Acts to work in concert with one another

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