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South Africa Case Law

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Administrative Law [2018] ZAFSHC 202

Restivox (Pty) Ltd t/a Goldrush Gaming Slots Free State v Chairperson of the Free State Gambling, Liquor and Tourism Authority and Others (6461/2017)

Restivox (Pty) Ltd t/a Goldrush Gaming Slots Free State v Chairperson of the Free State Gambling, Liquor and Tourism Authority and Others (6461/2017) [2018] ZAFSHC 202 (12 November 2018)

Court
Free State High Court, Bloemfontein
Case number
6461/2017
Judges
S Naidoo, L Opperman

The High Court reviewed and set aside approvals of shareholding changes in a gambling licence holder because mandatory publication and objection procedures were not followed.

  • Promotion Of Administrative Justice Act
  • Procedural Fairness
  • Public Participation
  • Change Of Shareholding
  • Licensing Requirements
  • Administrative-law
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Tax Law [2016] ZATC 13

ABC (Pty) Ltd v Commissioner for the South African Revenue Service (IT 13164)

ABC (Pty) Ltd v Commissioner for the South African Revenue Service (IT 13164) [2016] ZATC 13 (7 September 2016)

Court
Tax Court
Case number
IT 13164
Judges
Allie, Karin Hofmeyr, JN Louw

The Tax Court held that section 103(2) of the Income Tax Act did not apply because the share acquisition had genuine commercial substance and the assessed losses could be set off.

  • Assessed Loss Set Off
  • Section 103 Income Tax Act
  • Change Of Shareholding
  • Tax Avoidance
  • Commercial Substance
  • Onus Of Proof
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About this LexChat collection

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.