South Africa Case Law

Commissioner for the South African Revenue Service v Airworld CC and Another (672/06)

Commissioner for the South African Revenue Service v Airworld CC and Another (672/06) [2007] ZASCA 147; [2008] 2 All SA 593 (SCA); 2008 (3) SA 335 (SCA); 70 SATC 48 (26 November 2007)

Court

Supreme Court of Appeal

Case number

672/06

Judges

Howie, Farlam, Lewis, Combrinck, Hurt

SCA case on whether discretionary trust beneficiaries were “recipients” for Secondary Tax on Companies purposes under the pre-2000 Income Tax Act.

• Secondary Tax On Companies
• Income Tax Act Interpretation
• Trusts And Beneficiaries
• Anti Tax Avoidance
• Connected Person Definition
• Secondary-tax-on-companies