1. Bowman Gilfillan Attorneys [n.d.]. Black Economic Empowerment Guide. Retrieved from http://www.bowman.co.za/FileBrowser/ArticleDocuments/BEEGuide.pdf
2. CIR v. Estate Greenacre, 1936, NPD 225.
3. CIR v. Estate Kohler, 1953, (2) SA 584 (A), 18 SATC 354.