Rene Magritte (1898 – 1967), the Belgian Surrealist artist, painted a smoking pipe and below it the words “Ceci n’est pas une pipe” (“This is not a pipe”). And, of course, the painting of the pipe isn’t a pipe; it is an image of a pipe. In South African tax law (which may also seem surreal at times) there is
Taxation Made Easy by Nyasha Musviba