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Court Cases (Accrued To)

– CIR v Peoples Stores (Walvis Bay) (Pty) Ltd,

Principle

Accrued to = entitled to ( Lategan principle upheld )

– Lategan v CIR

Principle

Accrued to = become entitled to. Amount accrues to taxpayer in

year of assessment in which he acquires the right to claim

payment.

– Mooi v SIR

Principle

Accrued to = UNCONDITIONALLY entitled to.

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