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South Africa decisions
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XY Mining v Commissioner for the South African Revenue Service (IT 25390) [2021] ZATC 14; 84 SATC 288 (18 May 2021)
The Tax Court held that retrospective PBO approval under section 30(3B) must be assessed under the law in force when the application was made.
ABC Company v Commissioner of the South African Revenue Services (14106) [2019] ZATC 7; 81 SATC 323 (31 January 2019)
The court held that ABC Company does not qualify for approval as a public benefit organisation under section 30(3) of the Income Tax Act. The principal object in ABC's Memorandum of Incorporation refers to providing accommodation to 'low to medium income households', which is a relative and imprecise term and does not equate to the fixed income threshold of R15 000 required by paragraph 3(a) of the Ninth Schedule. The court found that accreditation as a social housing institution under the Social Housing Act does not automatically entitle an entity to PBO status, as the statutory power to app…
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