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| | Tredoux, Liezel and van Zyl, SP Some drastic measures to close a loophole: the case of Pienaar Brothers (PTY) LTD ν Commissioner for the South African Revenue Service (87760/2014) [2017] ZAGPPHC 231 (29 May 2017) and the targeted retroactive amendment of section 44 of the Income Tax Act 58 of 1962. PER, 2018, vol.21, no.1, p.1-36. ISSN 1727-3781
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