Page 77 - P6 Slide Taxation - Lecture Day 7 - Various Topics
P. 77
Common law principles
• In many instances it may not be difficult to
determine and locate the originating cause of
income.
• If an amount has more than one originating
cause, the source of the income will be based on
the dominant cause ( CIR v Black (1957 AD)).
• In certain circumstances where an amount has
more than one dominant cause, apportionment
of the source may be appropriate ( CIR v Nell
(1961 AD)).
77
