TAX 2601 ASSIGNMENT 1
Johns Hopkins University
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TAX 2601 ASSIGNMENT 1 AND 2
- Exam (elaborations) • 13 pages • 2021
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ASSIGNMENT 1: FIRST SEMESTER 2021 (continued)
QUESTION 1
17
When interpreting the wording used in the Income Tax Act, the application of the contra fiscum
rule may be necessary. What does this mean?
(1) The court will apply the interpretation that is more favourable to SARS.
(2) The court will apply the interpretation that places the bigger burden on the taxpayer.
(3) The court will apply the interpretation that places the smaller burden on the taxpayer.
(4) The court will apply the int...
Exam (elaborations)
TAX 2601 ASSIGNMENT 1 AND 2
Last document update:
ago
ASSIGNMENT 1: FIRST SEMESTER 2021 (continued) QUESTION 1 17 When interpreting the wording used in the Income Tax Act, the application of the contra fiscum rule may be necessary. What does this mean? (1) The court will apply the interpretation that is more favourable to SARS. (2) The court will apply the interpretation that places the bigger burden on the taxpayer. (3) The court will apply the interpretation that places the smaller burden on the taxpayer. (4) The court will apply the int...
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