Commissioner for the South African Revenue Service v Van Kets (13446/2011)
Commissioner for the South African Revenue Service v Van Kets (13446/2011) [2011] ZAWCHC 435; 2012 (3) SA 399 (WCC); [2012] 2 All SA 413 (WCC); 74 SATC 9 (22 November 2011)
The High Court held that South Africa’s Australia tax treaty allows SARS to compel information from a South African resident for treaty-based exchange of information.
- Double Taxation Agreement
- Exchange Of Information
- Income Tax Act Interpretation
- Treaty Domestication
- Statutory Interpretation
- Double-taxation-agreement