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South Africa Case Law

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Tax Law [2002] ZASCA 161

Commissioner For The South African Revenue Service v Scribante Construction (Pty) Ltd (026/2001)

Commissioner For The South African Revenue Service v Scribante Construction (Pty) Ltd (026/2001) [2002] ZASCA 161; 2002 (4) SA 835 (SCA); 64 SATC 379 (14 May 2002)

Court
Supreme Court of Appeal
Case number
26/2001
Judges
Howie, Schutz, Heher

South Africa’s Supreme Court of Appeal held that interest on shareholder loan accounts credited with dividends was deductible under section 11(a) and not barred by section 23(g).

  • Income Tax Deduction
  • Interest On Shareholder Loans
  • Dividend Distribution
  • Section 11a
  • Section 23g
  • Income-tax
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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.