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South Africa Case Law

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Tax Law [2003] ZASCA 43

Commissioner for the South African Revenue Service v Tiger Oats Ltd (108/2002)

Commissioner for the South African Revenue Service v Tiger Oats Ltd (108/2002) [2003] ZASCA 43; [2003] 2 All SA 604 (SCA); 65 SATC 281 (15 May 2003)

Court
Supreme Court of Appeal
Case number
108/2002
Judges
Marais, Streicher, Cameron, Cloete, Lewis

The Supreme Court of Appeal held that Tiger Oats Ltd was liable for regional establishment levies on dividend income received from 1995 to 1997.

  • Regional Services Council Act
  • Regional Establishment Levy
  • Investment Holding Company Liability
  • Dividend Income Taxation
  • Regional-establishment-levy
  • Investment-holding-companies
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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.