Uys, W R, K L de Hart, J S Wilcocks, and J MP Venter. “Crossing the Rubicon: Is the Use of a Realisation Company Still a Viable Tax Planning Tool?”. Southern African Business Review 19 (February 12, 2019): 183–205. Accessed April 4, 2026. https://unisapressjournals.co.za/index.php/SABR/article/view/5796.