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South Africa Case Law

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Tax Law [2012] ZAGPPHC 312

Sasol Oil (Pty) Ltd v Commissioner for the South African Revenue Service (17583/2012)

Sasol Oil (Pty) Ltd v Commissioner for the South African Revenue Service (17583/2012) [2012] ZAGPPHC 312 (30 November 2012)

Court
North Gauteng High Court, Pretoria
Case number
17583/2012
Judge
A.M.L. Phatudi

The High Court set aside SARS’s second ground of assessment, holding it was a new basis raised outside the permitted period and contrary to legality.

  • Income Tax Act
  • Controlled Foreign Company
  • Assessment Prescription
  • General Deduction Formula
  • Administrative Action
  • Principle Of Legality
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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.