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South Africa Case Law

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Tax Law [1997] ZASCA 80

Natal Laeveld Boerdery BK v Kommissaris van Binnelandse Inkomste (55/96)

Natal Laeveld Boerdery BK v Kommissaris van Binnelandse Inkomste (55/96) [1997] ZASCA 80; 1998 (1) SA 639 (SCA); [1998] 1 All SA 5 (A); (26 September 1997)

Court
Supreme Court of Appeal
Case number
55/96
Judges
Van Heerden, Eksteen, Howie, Scott, Plewman

The court held that interest on a loan used to buy out a member of a close corporation was not deductible, because the dominant purpose was not income production.

  • Deductibility Of Interest
  • Purpose Of Expenditure
  • Income Tax Act Section 11a
  • Income Tax Act Section 23g
  • Tax-law
  • Interest-deduction
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Tax Law [1996] ZASCA 118

Rand Mines (Mining & Services) Ltd v Commissioner for Inland Revenue (51/95)

Rand Mines (Mining & Services) Ltd v Commissioner for Inland Revenue (51/95) [1996] ZASCA 118; 1997 (1) SA 427 (SCA); [1997] 1 All SA 279 (A); (27 September 1996)

Court
Supreme Court of Appeal
Case number
51/95
Judges
Corbett, Hefer, Nienaber, Marais, Zulman

The court held that R30 million paid to cancel a rival management contract was capital expenditure, not deductible under section 11(a).

  • Deductibility Of Expenditure
  • Capital Vs Revenue Expenditure
  • Income Tax Act Section 11a
  • Capital-vs-revenue-expenditure
  • Income-tax
  • Section-11a-deduction
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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.