Potchefstroom Electronic Law Journal (PELJ) (1727-3781)
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
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This tool is under development and it was published with the objective to test the usage and performance. All the indicators are real and they are gradually being loaded. Slowness and out of service problems may occur in this version.
