A Company v Commissioner For The South African Revenue Service (IT 24510)
A Company v Commissioner For The South African Revenue Service (IT 24510) [2019] ZATC 1; 81 SATC 267 (17 April 2019)
Tax Court held that gift card proceeds were not gross income on receipt after the CPA, because the supplier held them for card bearers until redemption or expiry.
- Income Tax Act
- Consumer Protection Act
- Gross Income Definition
- Statutory Trust
- Timing Of Income Inclusion
- Gross-income