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Web31 okt. 2011 · The key is to understand (and keep in mind) two simple principles covered by this ruling,namely (1) when an amount accrues to (or is received by) a taxpayer for the purposes of the "gross income”definition; and (2) if the amount thus accrued or received is taxable,when the tax should be paid over to SARS. Web1 apr. 2024 · The South African Constitution of 1996 (Constitution) is a single written document embodying the supreme law of the Republic of South Africa. The … WebTips for how to summarise case law: While opinions may vary, four elements that are essential to any useful brief are the following: (a) Facts (name of the case and its parties, what happened factually and procedurally, and the judgment) (b) Issues (what is in dispute) (c) Holding (the applied rule of law) (d) Rationale (reasons for the holding) Elements that … jason momoa new netflix show