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South Africa Case Law

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Tax Law [2002] ZAFSHC 4

Kommissaris: Suid Afrikaanse Inkomstediens and Another (96/2001)

Kommissaris: Suid Afrikaanse Inkomstediens and Another (96/2001) [2002] ZAFSHC 4 (13 June 2002)

Court
Free State High Court, Bloemfontein
Case number
96/2001
Judges
Hancke, Cillié, Sibeko

The court held that the respondents carried on trade in 1996 through active business steps after selling their business, so the assessed loss could be set off.

  • Carry Forward Of Tax Losses
  • Definition Of Trade
  • Income Tax Act Section 20
  • Active Business Operations
  • Carry-forward-of-tax-losses
  • Definition-of-trade
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Tax Law [1993] ZASCA 88

Burgess v Commissioner for Inland Revenue (685/91)

Burgess v Commissioner for Inland Revenue (685/91) [1993] ZASCA 88; 1993 (4) SA 161 (AD); [1993] 2 All SA 496 (A) (2 June 1993)

Court
Supreme Court of Appeal
Case number
685/91
Judges
Corbett, E M Grosskopf, Vivier, Kumleben, Nienaber

The court held that interest on money borrowed for a speculative investment was deductible, because the taxpayer was carrying on a trade through a venture.

  • Income Tax Deduction
  • Interest Expense
  • Definition Of Trade
  • Venture Speculation
  • Capital Nature Expenditure
  • Income-tax-deduction
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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.