Esheria South Africa Case Law
Sign in
South Africa Source-linked decisions Coverage checked

South Africa Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
1 court collection
Last checked

Search and filter South Africa case law

Results update automatically as you type.

South Africa decisions

Decisions matching the current search

Clear filters
Tax Law [2003] ZASCA 60

Rane Investment Trust v Commissioner for the South African Revenue Service (290/2002)

Rane Investment Trust v Commissioner for the South African Revenue Service (290/2002) [2003] ZASCA 60; [2003] 3 All SA 39 (SCA); 2003 (6) SA 332 (SCA); 65 SATC 333 (30 May 2003)

Court
Supreme Court of Appeal
Case number
290/2002
Judges
Howie, Marais, Farlam, Cloete, Lewis

The Supreme Court of Appeal held that the conduct of the parties, including the payment of R6.4 million by Niche to Filmco and the deduction of commission and marketing fees, demonstrated that the amounts constituted income and deductible expenditure for the year ending 28 February 1989. The contractual provisions, though ambiguous, were clarified by the parties' actions, which showed that the advance payment was intended as a surrogate for gross proceeds. The Court found that Rane, as a partner, was entitled to claim deductions under section 11bis for both the commission paid to Niche and th…

Source excerpt

  • Income Tax Deductions
  • Film Allowance
  • Contractual Interpretation
  • Partnership Taxation
  • Marketing Allowance
Read case analysis
Tax Law [2001] ZASCA 24

Comshipco Shiffahrtsagentur GmbH v Commissioner for South African Revenue Service (472/98)

Comshipco Shiffahrtsagentur GmbH v Commissioner for South African Revenue Service (472/98) [2001] ZASCA 24; 2001 (3) SA 38 (SCA) (19 March 2001)

Court
Supreme Court of Appeal
Case number
472/98
Judges
Vivier, Olivier, Streicher, Zulman, Mpati

Address commission paid by a disponent owner to charterers under charterparty agreements does not qualify as marketing expenditure deductible under section 11 bis (4)(f) of the Income Tax Act 58 of 1962. The commission is not paid for the procurement of orders for services from persons based in an export country, but rather as remuneration for port services rendered by the charterers after the conclusion of the charterparty. The statutory provision requires that the expenditure be incurred directly for commission or remuneration for orders for services, which is not the case with address comm…

Source excerpt

  • Income Tax Deduction
  • Marketing Allowance
  • Address Commission
  • Export Service Industry
Read case analysis
Tax Law [1994] ZASCA 148

Commissioner for Inland Revenue v Wandrag Asbestos (Pty) Ltd (571/92)

Commissioner for Inland Revenue v Wandrag Asbestos (Pty) Ltd (571/92) [1994] ZASCA 148; 1995 (2) SA 197 (AD); (3 October 1994)

Court
Supreme Court of Appeal
Case number
571/92
Judges
Corbett, Botha, Kumleben, F H Grosskopf, Howie

The majority held that Wandrag was carrying on an export trade as defined in the Income Tax Act, as its asbestos fibre was produced for export and the agreement with GEFCO facilitated this. The 15% selling commission paid to GEFCO was found to be remuneration for marketing Wandrag's product overseas, and the payment was incurred directly for commission for export orders, satisfying the requirements of section 11bis(4)(f). The evidence supported that the payment was exclusively for marketing Wandrag's fibre, and the designation of the payment as 'selling commission' accurately reflected its tr…

Source excerpt

  • Income Tax Act
  • Marketing Allowance
  • Commission Payments
  • Export Trade
  • Burden Of Proof
Read case analysis

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.