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South Africa Case Law

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Tax Law [2018] ZASCA 89

Commissioner for the South African Revenue Service v Char-Trade 117 CC t/a Ace Parking (776/2017)

Commissioner for the South African Revenue Service v Char-Trade 117 CC t/a Ace Parking (776/2017) [2018] ZASCA 89; 81 SATC 18 (31 May 2018)

Court
Supreme Court of Appeal
Case number
776/2017
Judges
Navsa, Lewis, Mbha, Davis, Schippers

The Supreme Court of Appeal held that STC prescription had not begun because Char-Trade never filed the required return for the 2007 dividend cycle.

  • Prescription Of Tax Assessment
  • Secondary Tax On Companies
  • Self Assessment
  • Connected Person Definition
  • Tax-assessment-prescription
  • Secondary-tax-on-companies
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Tax Law [2007] ZASCA 147

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
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Tax Law [2000] ZASCA 171

NST Ferrochrome (Pty) Limited v Commissioner for Inland Revenue (526/97)

NST Ferrochrome (Pty) Limited v Commissioner for Inland Revenue (526/97) [2000] ZASCA 171 (25 May 2000)

Court
Supreme Court of Appeal
Case number
526/97
Judges
Scott, Hefer, Zulman, Plewman, Streicher

The Supreme Court of Appeal held that “any person” in the Income Tax Act’s connected-person definition includes a company, limiting the section 12C deduction.

  • Income Tax Act
  • Connected Person Definition
  • Statutory Interpretation
  • Contra Fiscum Rule
  • Income-tax-act
  • Connected-person
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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.