Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
South Africa decisions
Decisions matching the current search
ABC (Pty) Ltd v Commissioner for the South African Revenue Service (13512) [2015] ZATC 5 (30 March 2015)
The Tax Court held that interest-free intra-group loans were not deemed dividends subject to STC, applied the section 64C(4)(bA) exemption, and set aside the assessments.
Commissioner for the South African Revenue Service v Van Kets (13446/2011) [2011] ZAWCHC 435; 2012 (3) SA 399 (WCC); [2012] 2 All SA 413 (WCC); 74 SATC 9 (22 November 2011)
The High Court held that South Africa’s Australia tax treaty allows SARS to compel information from a South African resident for treaty-based exchange of information.
Commissioner for the South African Revenue Service v Airworld CC and Another (672/06) [2007] ZASCA 147; [2008] 2 All SA 593 (SCA); 2008 (3) SA 335 (SCA); 70 SATC 48 (26 November 2007)
SCA case on whether discretionary trust beneficiaries were “recipients” for Secondary Tax on Companies purposes under the pre-2000 Income Tax Act.
Robin Consolidated Industries Ltd. v Commissioner for Inland Revenue (496/95) [1997] ZASCA 12; (1997 (3) SA 654 (SCA); [1997] 2 All SA 195 (A); (14 March 1997)
The Supreme Court of Appeal held that Robin Consolidated Industries Limited did not carry on trade during the 1988 tax year. The two sales of goods in bond were found to be mere realisations of assets in the course of liquidation, not trading activities. The court affirmed the established interpretation of section 20(1) of the Income Tax Act, namely that assessed losses can only be carried forward if there is income from trade in the relevant year and if a new balance of assessed loss is struck each year. The court found no basis to depart from the rule in SA Bazaars v CIR, noting that the la…
Source excerpt
Explore more
