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South Africa Case Law

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12 Dec 2018

Labour Law [2018] ZALAC 55

Goldgro (Pty) Ltd v Mcevoy (JA 133/2017)

Goldgro (Pty) Ltd v Mcevoy (JA 133/2017) [2018] ZALAC 55; (2019) 40 ILJ 1202 (LAC) (12 December 2018)

Court: Labour Appeal Court
Case number: JA 133/2017
Judges: Phatshoane, Sutherland, Kathree-Setiloane

The Labour Appeal Court held that the employee’s letter was not a protected disclosure and that her retrenchment was due to restructuring, not retaliation.

Automatically Unfair Dismissal
Protected Disclosure
Occupational Detriment
Section 187 Lra
Business Restructuring
Protected-disclosure

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30 Sept 1993

Tax Law [1993] ZASCA 160

Essential Sterolin Products (Pty) Ltd. v Commissioner for Inland Revenue (605/90)

Essential Sterolin Products (Pty) Ltd. v Commissioner for Inland Revenue (605/90) [1993] ZASCA 160; 1993 (4) SA 859 (AD); [1993] 2 All SA 632 (A) (30 September 1993)

Court: Supreme Court of Appeal
Case number: 605/90
Judges: Corbett, Van Heerden, Smalberger, Goldstone, Howie

The court held that a DM 4 million payment under an inability-to-manufacture agreement was not from a South African source and set aside the assessment.

Source Of Income
Gross Income Definition
International Taxation
Capital Vs Revenue
Patent Rights
Business Restructuring

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Goldgro (Pty) Ltd v Mcevoy (JA 133/2017)

Essential Sterolin Products (Pty) Ltd. v Commissioner for Inland Revenue (605/90)