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TAXC 372 – Examinable Case Law: Gross Income Definitions
and Cases
Introduction to Income Tax of Individuals (North-West University)
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TAXC 372 – Examinable case law
Study unit 2: Gross income
Year level done
Relevant to
Words or phrase
Considered
Name of the court case (abbreviated)
TAXC 272
Definition of
gross income
Definition of
gross income
Definition of
gross income
Definition of
gross income
Definition of
gross income
resident
Cohen
Kuttel
CIR v Lategan
TAXC 272
Definition of
gross income
received by
TAXC 272
Definition of
gross income
Definition of
gross income
Definition of
gross income
Definition of
gross income
Definition of
gross income
Definition of
gross income
Definition of
gross income
of a capital nature – intention of company
TAXC 272
TAXC 272
TAXC 372 –
semester 2
TAXC 272
TAXC 272
TAXC 272
TAXC 272
TAXC 272
TAXC 372
TAXC 272
amount
amount
from a source within ...the Republic
accrued to
of a capital nature – scheme of profitmaking
of a capital nature – mixed or dual intention
of a capital nature – change in intention
of a capital nature – the nature of the ‘asset’
Damages and compensation
the legality or otherwise
of the business productive of Income
Brummeria Renaissance (Pty) Ltd
Butcher Bros (Pty) Ltd
Lever Brothers and Unilever Ltd
People’s Stores (Walvis Bay) (Pty) Ltd
Witwatersrand Association of Racing Clubs
Lategan
Mooi
Geldenhuys
MP Finance Group CC (In Liquidation)
Pyott Ltd
Capstone 556 (Pty) Ltd (excl. transaction/scheme details)
Pick ‘n Pay Employee Share Purchase Trust
Stott
Nel
Natal Estates Ltd
George Forest Timber Co Ltd
Nel
WJ Fourie Beleggings
Stellenbosch Farmers’ Winery Limited (25 May 2012)
Delagoa Bay Cigarette Co Ltd
MP Finance Group CC (in liquidation)
Downloaded by Boikano Mashigo (boikanomashigo688@gmail.com)
lOMoARcPSD|23795606
Downloaded by Boikano Mashigo (boikanomashigo688@gmail.com)