TAX 2601 ASSIGNMENT 1
Chamberlain College Nursing
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TAX 2601 ASSIGNMENT 1
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---13september 20212021/2022A+
- ASSIGNMENT 1: FIRST SEMESTER 2021 (continued) 
QUESTION 1 
17 
 When interpreting the wording used in the Income Tax Act, the application of the contra fiscum 
rule may be necessary. What does this mean? 
(1) The court will apply the interpretation that is more favourable to SARS. 
(2) The court will apply the interpretation that places the bigger burden on the taxpayer. 
(3) The court will apply the interpretation that places the smaller burden on the taxpayer. 
(4) The court will apply the int...
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