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Section 195 of the Constitution revisited : the Constitution & tax column
S195 is cited as giving taxpayers justiciable rights that they can enforce against SARS. However, a recent SCA judgment seems to suggest something different. After analysing other cases on the issue,Expand
Handling disputes against SARS under the TAA : feature
On 24 October 2013 the final bill with amendments to the Tax Administration Act, 2011 was published. The amendments that I deal with in this article are in relation to the supposition that taxpayersExpand
Eight New Provincial Species Records of Mayflies (Ephemeroptera) from One Arctic Watershed River in British Columbia
Abstract. We repeatedly sampled 8 sites on the Crooked River in British Columbia's Arctic watershed for adult and nymph mayflies (Ephemeroptera) over the course of 2 years. Using taxonomic keys andExpand