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South Africa Case Law

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Commercial And Corporate [2019] ZASCA 44

Vela v Efora Energy Limited (385/2018)

Vela v Efora Energy Limited (385/2018) [2019] ZASCA 44 (29 March 2019)

Court
Supreme Court of Appeal
Case number
385/2018
Judges
Navsa, Dambuza, Makgoka, Davis, Eksteen

The court dismissed most of an executive’s appeal over PAYE, bonus, leave pay, and share options, but allowed a reduced leave pay claim.

  • Pay As You Earn Tax
  • Employment Contracts
  • Share Option Scheme
  • Annual Leave Entitlement
  • Bonus Disputes
  • Waiver Of Rights
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Tax Law [2016] ZATC 11

AB CC v Commissioner for the South African Revenue Service (13635)

AB CC v Commissioner for the South African Revenue Service (13635) [2016] ZATC 11 (29 April 2016)

Court
Tax Court
Case number
13635
Judge
NP Mali

Appeal against refusal to condone a late PAYE objection was dismissed because no exceptional circumstances justified the delay.

  • Tax Administration Act
  • Condonation Of Late Objection
  • Exceptional Circumstances
  • Pay As You Earn Tax
  • Tax-law
  • Tax-administration-act
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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.