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South Africa Case Law

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Tax Law [2023] ZAGPJHC 1392

Jordi v Commissioner for the South African Revenue Service (A2023-008433)

Jordi v Commissioner for the South African Revenue Service (A2023-008433) [2023] ZAGPJHC 1392; 84 SATC 337 (29 November 2023)

Court
South Gauteng High Court, Johannesburg
Case number
A2023-008433
Judges
Strydom, Mudau, Noko

High Court appeal on whether a R60 million restraint-of-trade payment was gross income or capital, and whether an understatement penalty should stand.

  • Restraint Of Trade
  • Income Tax Definition
  • Capital Vs Revenue
  • Understatement Penalty
  • Condonation
  • Interest On Tax
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Tax Law [2016] ZATC 12

ABC (Pty) Ltd v Commissioner for the South African Revenue Services (13539/13673)

ABC (Pty) Ltd v Commissioner for the South African Revenue Services (13539/13673) [2016] ZATC 12 (25 August 2016)

Court
Tax Court
Case number
13539/13673
Judge
Schoeman

The Tax Court held that Productive Asset Allowance certificates used to reduce customs duty were gross income, not capital receipts, and dismissed the appeal.

  • Income Tax Definition
  • Government Grants
  • Capital Vs Revenue
  • Customs Duty Rebate
  • Income-tax
  • Government-grants
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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.