Tomson N.O and Others v Commissioner for the South African Revenue Service and Another
Tomson N.O and Others v Commissioner for the South African Revenue Service and Another [2023] ZAGPPHC 359; 33918/2021 (24 April 2023)
The court found that SARS's decision to refuse the Trust's application for waiver of the distribution requirement under section 18A(2A)(b)(i) of the Income Tax Act was materially influenced by an error of law. SARS misinterpreted the statutory purpose and mechanism of the Trust's application, conflating the accumulation of capital with the purpose of funding approved public benefit activities. The court held that the Commissioner has discretion to waive the distribution requirement upon good cause shown, and that the Trust's purpose aligns with the statutory framework. However, the court decl…
Source excerpt
- Income Tax Act
- Public Benefit Organisations
- Administrative Discretion
- Promotion Of Administrative Justice Act
- Waiver Of Distribution Requirement