South Africa Case Law

Taxpayer B v Commissioner for the South African Revenue Service (IT45710)

Taxpayer B v Commissioner for the South African Revenue Service (IT45710) [2022] ZATC 10; 85 SATC 388 (29 November 2022)

Court

Tax Court

Case number

IT45710

Judge

P. S. Van Zyl

The Court held that the applicant is not entitled to rely on the new ground of appeal in its rule 32 statement because the new ground constitutes a challenge to the gross income amount of the disputed assessment, which was never specifically objected to under rule 7. An objection to the deduction amount is not equivalent to an objection to the gross income amount, and rule 32(3) prohibits new grounds of objection against parts or amounts not previously objected to. The Court distinguished the present matter from ITC 1912 and Matla Coal, finding that in those cases the new grounds related to t…

Source excerpt

• Tax Court Rules
• New Grounds Of Appeal
• Income Tax Assessment
• Deductions
• Statutory Interpretation

Commissioner for the South African Revenue Services v Volkswagen South Africa (Pty) Ltd (1028/2017)

Commissioner for the South African Revenue Services v Volkswagen South Africa (Pty) Ltd (1028/2017) [2018] ZASCA 116; [2018] 4 All SA 289 (SCA); 2019 (2) SA 362 (SCA); 81 SATC 24 (19 September 2018)

Court

Supreme Court of Appeal

Case number

1028/2017

Judges

Navsa, Seriti, Wallis, Willis, Mathopo

The Supreme Court of Appeal held that trading stock must generally be valued at cost for tax purposes, and rejected NRV under IAS 2 as a tax valuation method.

• Income Tax
• Valuation Of Trading Stock
• International Accounting Standards
• Net Realisable Value
• Deductions
• Interpretation Of Statutes

Kommissaris: Suid Afrikaanse Inkomstediens v Oberholzer (CA&R 141/2000)

Kommissaris: Suid Afrikaanse Inkomstediens v Oberholzer (CA&R 141/2000) [2001] ZANCHC 24 (19 October 2001)

Court

Northern Cape High Court, Kimberley

Case number

CA&R 141/2000

Judges

BUYS, KGOMO, MAJIEDT

The court held that “value” in paragraph 4(1)(b)(i) of the First Schedule to the Income Tax Act means market value, not standard value, for a farmer starting out.

• Income Tax
• Statutory Interpretation
• Livestock Valuation
• Deductions
• Commencement Of Farming
• Income-tax

Kommissaris Suid-Afrikaanse Inkomste Diens v Boedel Wyle A I J de Beer (328/99)

Kommissaris Suid-Afrikaanse Inkomste Diens v Boedel Wyle A I J de Beer (328/99) [2001] ZASCA 63; 2002 (1) SA 526 (SCA) (18 May 2001)

Court

Supreme Court of Appeal

Case number

328/99

Judges

JJF Hefer, Howie, Streicher, Cameron, Nugent

The Supreme Court of Appeal interpreted section 4(m)(ii) of the Estate Duty Act and dismissed the Commissioner’s appeal with costs.

• Estate Duty
• Deductions
• Interpretation Of Statutes
• Usufructuary Interest
• Estate-duty
• Statutory-interpretation