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South Africa Case Law

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Tax Law [2022] ZASCA 83

Rennies Travel (Pty) Ltd v SARS (207/2021)

Rennies Travel (Pty) Ltd v SARS (207/2021) [2022] ZASCA 83; 2022 (6) SA 349 (SCA); 85 SATC 163 (6 June 2022)

Court
Supreme Court of Appeal
Case number
207/2021
Judges
Van der Merwe, Plasket, Hughes, Tsoka, Musi

Supplementary airline-ticket commission was held to be zero-rated VAT as consideration for arranging international passenger transport, and the appeal notice was timeous.

  • Value Added Tax
  • Zero Rating
  • Tax Assessment
  • Tax Administration Act
  • Appeal Lodgement Period
  • Value-added-tax
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South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.