Where a provision in the Income Tax Act has two interpretations, the contra fiscum rule applies. This means the court will interpret the provision in terms of the interpretation that places______________

Question

Where a provision in the Income Tax Act has two interpretations, the  contra fiscum  rule applies.  This means the court will interpret the provision in terms of the interpretation that places______________

Answer

the burden neither on the taxpayer or the SARS.

Answer

the larger burden on the taxpayer.

Answer

the burden on both the taxpayer and the SARS.

Answer

the smaller burden on the taxpayer.

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Where a provision in the Income Tax Act has two interpretations, the contra fis...

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