n Tydskrif vir die Suid-Afrikaanse Reg - The taxability of illegal income : regspraak

Volume 2008, Issue 4
  • ISSN : 0257-7747
  • E-ISSN: 1996-2207



Recently, the supreme court of appeal was confronted, in (69 SATC 141), with the vexed question whether or not money obtained through an illegal pyramid scheme is, in fact, taxable. The question raises both legal and policy issues. In order to understand the issues underlying this question better, it is vital first to provide some background.

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