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South Africa Case Law

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Tax Law [2021] ZATC 23

XYZ (Pty) Ltd v Commissioner for the South African Revenue Service (IT 24790)

XYZ (Pty) Ltd v Commissioner for the South African Revenue Service (IT 24790) [2021] ZATC 23; 84 SATC 432 (15 October 2021)

Court
Tax Court
Case number
IT 24790
Judge
K M Savage

The Tax Court held that accrued leave and bonus pay were deductible only when paid under section 7B, and that notice and severance pay were not deductible under section 11(a).

  • Income Tax Deductions
  • Variable Remuneration
  • Future Expenditure
  • Section 11a
  • Section 7b
  • Section 24c
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Tax Law [2020] ZACC 16

Big G Restaurants (Pty) Limited v Commissioner for the South African Revenue Service (CCT13/19)

Big G Restaurants (Pty) Limited v Commissioner for the South African Revenue Service (CCT13/19) [2020] ZACC 16; 2020 (6) SA 1 (CC); 2020 (11) BCLR 1297 (CC); 82 SATC 403 (21 July 2020)

Court
Constitutional Court
Case number
CCT13/19
Judges
Froneman, Jafta, Khampepe, Madlanga, Majiedt, Mhlantla, Theron, Tshiqi, Victor

The Constitutional Court held that Big G’s customer income did not qualify for a section 24C allowance because the income and refurbishment obligations arose under different contracts.

  • Income Tax Act
  • Section 24c Allowance
  • Contractual Interpretation
  • Franchise Agreements
  • Future Expenditure
  • Deductibility
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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.