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TAX 2601
TAX 2601 EXAM ELABORATIONS 2023
[Show more]TAX 2601 EXAM ELABORATIONS 2023
[Show more]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 bigge...
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Add to cartQUESTION 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 bigge...
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3 TAX2601 
Oct / Nov 2021 
[TURN OVER] 
QUESTION 1 (25 marks, 30 minutes) 
GoSolar (Pty) Ltd (GoSolar) is a South African company that manufactures solar panels for commercial 
and residential use, in an industrial area of Johannesburg. The company’s year of assess...
Preview 4 out of 122 pages
Add to cartS - The study-notes marketplace 
3 TAX2601 
Oct / Nov 2021 
[TURN OVER] 
QUESTION 1 (25 marks, 30 minutes) 
GoSolar (Pty) Ltd (GoSolar) is a South African company that manufactures solar panels for commercial 
and residential use, in an industrial area of Johannesburg. The company’s year of assess...
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