South Africa Case Law

Nissan SA (Pty) Ltd v Commissioner for Inland Revenue (425/96)

Nissan SA (Pty) Ltd v Commissioner for Inland Revenue (425/96) [1998] ZASCA 59; 1998 (4) SA 860 (SCA); [1998] 4 All SA 269 (A) (2 September 1998)

Court

Supreme Court of Appeal

Case number

425/96

Judges

Marais, Mahomed, Eksteen, Zulman, Farlam

The Supreme Court of Appeal held that export incentive payments under the Phase VI Scheme were exempt from normal tax, without requiring ministerial approval.

• Income Tax Exemption
• Export Incentive Schemes
• Statutory Interpretation
• Retrospective Legislation
• Income-tax-exemption
• Export-incentive-schemes