South Africa Case Law

Big G Restaurants (Pty) Limited v Commissioner for the South African Revenue Service (CCT13/19)

Big G Restaurants (Pty) Limited v Commissioner for the South African Revenue Service (CCT13/19) [2020] ZACC 16; 2020 (6) SA 1 (CC); 2020 (11) BCLR 1297 (CC); 82 SATC 403 (21 July 2020)

Court

Constitutional Court

Case number

CCT13/19

Judges

Froneman, Jafta, Khampepe, Madlanga, Majiedt, Mhlantla, Theron, Tshiqi, Victor

The Constitutional Court held that Big G’s customer income did not qualify for a section 24C allowance because the income and refurbishment obligations arose under different contracts.

• Income Tax Act
• Section 24c Allowance
• Contractual Interpretation
• Franchise Agreements
• Future Expenditure
• Deductibility