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- W202360618 abstract "An audit approach by SARS whereby spurious assessments are raised with the intention of placing the onus on the taxpayer to prove SARS wrong, is declared untenable by the Supreme Court of Appeal." @default.
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- W202360618 date "2014-08-01" @default.
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- W202360618 title "SARS' obligations when conducting a tax audit : from the courts" @default.
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