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South Africa decisions
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ABC Trading CC v Commissioner of the South African Revenue Services (1712) [2020] ZATC 7; 83 SATC 157 (29 April 2020)
The Tax Court held that a tiny undeclared fringe benefit did not make VAT returns materially incomplete, so SARS had to reinstate refund interest.
Ngqono v Auto & General Insurance Company (441/2004) [2006] ZAECHC 135 (7 September 2006)
The court found that the plaintiff made a material misrepresentation to the insurer by providing inaccurate information regarding her insurance history, specifically claiming uninterrupted comprehensive insurance for five years. This misrepresentation was material to the assessment of risk and induced the insurer to grant a four-year no claims bonus and a lower premium. The objective test of materiality under section 53 of the Short-term Insurance Act applies to both misrepresentation and non-disclosure, and the plaintiff's conduct met this threshold. The insurer was therefore entitled to rep…
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