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Volume 67 No 4 April 2018 www.taxpayer.co.za Editors D M DAVIS B Com LLB M Phil LLD (hc) Judge of the High Court of South Africa T S EMSLIE SC, BA LLB B Com (Hons) (Taxation) MBA Advocate of the High Court of South Africa; Door Tenant at Pump Court Tax Chambers, London; Emeritus Associate Professor, University of Cape Town P J DACHS BA LLB LLM PG Dip Tax Law Attorney of the High Court of South Africa C A EMSLIE BA LLB LLM (Taxation) Advocate of the High Court of South Africa C o n t e n t s

E d i t o r i a l

A P e rv e r s e Ob j e c t i o n ?

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r t i c l e s & N o t e s T h e Mult i - L a t e r a l I n s t r u m e n t , A S o u t h A f r i c a n P e r s p e c t i v e

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a s e L a w I ncome Tax – Set Off Of I ncome Against Balance Of Assessed Loss – Section103(2) Of The I ncome Tax Act .................................... 67

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