South Africa Case Law

Mafoko Security Patrols (Pty) Ltd v Moeketsi and Others (2023-076255)

Mafoko Security Patrols (Pty) Ltd v Moeketsi and Others (2023-076255) [2024] ZAGPJHC 142 (13 February 2024)

Court

South Gauteng High Court, Johannesburg

Case number

2023-076255

Judge

L. Windell

The High Court stayed execution on a pension-fund writ, holding that the complainant could enforce the adjudicator’s determination, but late-payment interest belonged to the fund.

• Pension Fund Determination
• Enforcement Of Adjudicator Award
• Late Payment Interest
• Writ Of Execution
• Urgent Interdict
• Pension-fund-determination

Ken CC v Commissioner for the South African Revenue Service (VAT 22184)

Ken CC v Commissioner for the South African Revenue Service (VAT 22184) [2023] ZATC 15; 86 SATC 511 (8 December 2023)

Court

Tax Court

Case number

VAT 22184

Judges

Dickerson, Sunel Louw, Yolisa Molefe

The court found that Ken CC acted as an agent for foreign tour operators, providing package assembly and arranging services, not as a principal supplying tourism services. Ken CC did not own or control the tourism services, did not alter their nature or value, and only declared its commission as income for VAT purposes. The evidence, including contracts, invoices, and industry practice, demonstrated that Ken CC's role was limited to arranging and booking services on behalf of FTOs, with no direct supply to foreign tourists. SARS's reliance on the XO Africa case was misplaced, as the facts wer…

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• Value Added Tax
• Agency Vs Principal
• Zero Rating
• Late Payment Interest
• Late Payment Penalty
• Tax Administration Act

Private Security Sector Provident Fund v Isidingo Security Services (t-a Unitrade (Pty) Ltd) (3048/2021P)

Private Security Sector Provident Fund v Isidingo Security Services (t-a Unitrade (Pty) Ltd) (3048/2021P) [2022] ZAKZPHC 67 (14 June 2022)

Court

Kwazulu-Natal High Court, Pietermaritzburg

Case number

3048/2021P

Judge

Bezuidenhout

The court found that the applicant's claim for late payment interest in respect of the acknowledged debt had prescribed. The Prescription Act provides that a debt prescribes after three years unless otherwise specified, and the obligation to pay interest is a debt subject to prescription. The Acknowledgment of Debt required the applicant to communicate the interest amount to respondents by no later than 7 December 2016, but this was not done. All capital contributions were paid by 7 January 2017, and no action was instituted for the interest before the expiry of the prescriptive period in Jan…

Source excerpt

• Prescription Act
• Acknowledgment Of Debt
• Late Payment Interest
• In Duplum Rule
• Provident Fund Contributions

Mashamaite v Morgan Beef Investments (PTY) LTD and Others (28767/17)

Mashamaite v Morgan Beef Investments (PTY) LTD and Others (28767/17) [2019] ZAGPPHC 31 (20 February 2019)

Court

North Gauteng High Court, Pretoria

Case number

28767/17

Judge

PG Seleka

The High Court ordered the employer to pay arrear provident fund contributions and late-payment interest after failing to prove the deductions were paid over.

• Provident Fund Contributions
• Arrear Contributions
• Late Payment Interest
• Pension Funds Act Compliance
• Provident-fund-contributions
• Arrear-contributions

Gazebo Ranch (Pt) Ltd v Minister of Land Affairs and Others (LCC 158/2010)

Gazebo Ranch (Pt) Ltd v Minister of Land Affairs and Others (LCC 158/2010) [2010] ZALCC 34 (21 December 2010)

Court

Land Claims Court

Case number

LCC 158/2010

Judge

C E Loots

The Land Claims Court held that a contractual interest clause for late payment of a land-purchase deposit was an enforceable conventional penalty and awarded interest and costs.

• Conventional Penalties Act
• Late Payment Interest
• Specific Performance
• Damages For Breach
• Sale Of Land
• Restitution Of Land Rights