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South Africa decisions
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ABC (Proprietary) Limited v Commissioner for the South African Revenue Services (13002) [2013] ZATC 3; 75 SATC 329 (19 August 2013)
The Tax Court held that proceeds from the sale of a plantation were gross income, finding the appellant carried on farming operations through its plantation business.
Commissioner for the SA Revenue Service v Wyner (581/2002) [2003] ZASCA 122; [2003] 4 All SA 541 (SCA); 2004 (4) SA 311 (SCA); 66 SATC 1 (25 November 2003)
The SCA held that profit on the sale of a Clifton property was revenue income, because the taxpayer bought it with the fixed intention of reselling at a profit.
Commissioner for South African Revenue Services v Foodcorp Limited (134/98) [2000] ZASCA 179 (31 May 2000)
The court held that section 37 of the Income Tax Act did not apply because no ownership of a mining property, meaning land, had passed; the matter was remitted for reassessment under paragraph (j).
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