South Africa Case Law

ABC (Pty) Ltd v Commissioner for the South African Revenue Service (IT13775)

ABC (Pty) Ltd v Commissioner for the South African Revenue Service (IT13775) [2016] ZATC 10 (29 April 2016)

Court

Tax Court

Case number

IT13775

Judges

Keightley, S Makda, P Vundla

The Tax Court held that employer-paid tax consultancy fees for expatriate employees were taxable fringe benefits and dismissed ABC (Pty) Ltd’s appeal.

• Income Tax Act
• Fringe Benefits
• Seventh Schedule
• Gross Income Definition
• Tax Equalisation
• Private Use Benefit