South Africa Case Law

Absa Bank Limited and Another v Commissioner for the South African Revenue Service (2019/21825)

Absa Bank Limited and Another v Commissioner for the South African Revenue Service (2019/21825) [2021] ZAGPPHC 127; 2021 (3) SA 513 (GP); 83 SATC 401 (11 March 2021)

Court

North Gauteng High Court, Pretoria

Case number

2019/21825

Judge

Roland Sutherland

High Court review of SARS section 80J notices succeeded. The court held Absa was not a party to the alleged avoidance arrangement and allowed direct access on a pure law issue.

• General Anti Avoidance Rule
• Tax Benefit
• Review Of Administrative Action
• Exceptional Circumstances
• Party Definition
• Income Tax Act