South Africa Case Law

Auditor-General of South Africa v Accounting Officer of Gateway Airports Authority (Ltd) and Another (124/2022)

Auditor-General of South Africa v Accounting Officer of Gateway Airports Authority (Ltd) and Another (124/2022) [2022] ZALMPPHC 27 (26 May 2022)

Court

Limpopo High Court, Polokwane

Case number

124/2022

Judge

GC Muller

The court held that the plaintiff's claim for audit fees is a debt or liquidated demand because the amount is determined in accordance with section 23(1) of the Public Audit Act, after consultation with the oversight mechanism and National Treasury, and is ascertainable by mere calculation. The claim is not based on an implied term or quantum meruit requiring the court to determine reasonableness. Therefore, the application for default judgment should have been referred to the Registrar in terms of Rule 31(5)(a), as the claim meets the requirements for a debt or liquidated demand.

Source excerpt

• Default Judgment
• Liquidated Demand
• Audit Fees
• Public Audit Act
• Rule 31
• Quantum Meruit

Commissioner for the South African Revenue Service v Mobile Telephone Networks Holdings (Pty) Ltd (966/2012)

Commissioner for the South African Revenue Service v Mobile Telephone Networks Holdings (Pty) Ltd (966/2012) [2014] ZASCA 4; 2014 (5) SA 366 (SCA); 76 SATC 205 (7 March 2014)

Court

Supreme Court of Appeal

Case number

966/2012

Judges

Ponnan, Shongwe, Wallis, Van Zyl, Legodi

The court held that only 10% of the company’s audit fees were deductible and disallowed a disputed KPMG fee entirely for lack of proof.

• Income Tax Deductions
• Apportionment Of Expenditure
• Audit Fees
• Capital Vs Revenue Expenditure
• Income-tax-deductions
• Apportionment-of-expenditure

Mobile Telephone Networks Holdings (Pty) Ltd v Commissioner for the South African Revenue Service (A5033/10)

Mobile Telephone Networks Holdings (Pty) Ltd v Commissioner for the South African Revenue Service (A5033/10) [2011] ZAGPJHC 94; 73 SATC 315 (1 July 2011)

Court

South Gauteng High Court, Johannesburg

Case number

A5033/10

Judges

Victor, Horn, Wepener

High Court tax appeal on whether audit fees and Hyperion training costs were deductible. The court allowed most audit fees and held the training fees deductible.

• Income Tax Deductions
• Apportionment Of Expenditure
• Audit Fees
• Training Expenses
• Capital Vs Revenue Expenditure
• Income-tax-deductions