SARS Tax Learnership Assessment Practice Questions - South Africa SARS Tax Graduate-in-Training Recruitment Assessment Exam

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In South African tax case law, which landmark case confirmed that an amount 'accrues' to a taxpayer when they acquire a vested right to it, representing an entitlement to claim payment?

CIR v People's Stores (Southend) Pty Ltd Lategan v CIR CIR v Golden Dumps Pty Ltd CIR v Genn & Co Pty Ltd

Correct Answer:

CIR v People's Stores (Southend) Pty Ltd

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