South Africa Case Law

Grundlingh v Commissioner for the South African Revenue Services (A33/2008)

Grundlingh v Commissioner for the South African Revenue Services (A33/2008) [2009] ZAFSHC 88; 72 SATC 1 (17 September 2009)

Court

Free State High Court, Bloemfontein

Case number

A33/2008

Judges

J Y Claasen, S Ebrahim, A F Jordaan

The court held that a Lesotho partnership was not a taxable entity for DTA purposes, so the appellant’s share of profits remained taxable in South Africa.

• Double Taxation Agreement
• Taxation Of Partnerships
• Residence Based Taxation
• Income Tax Act
• Foreign Income
• Tax Credit Mechanism