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South Africa Case Law

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Tax Law [2003] ZASCA 59

Warner Lambert SA (Pty) Ltd v Commissioner for the South African Revenue Service (277/02)

Warner Lambert SA (Pty) Ltd v Commissioner for the South African Revenue Service (277/02) [2003] ZASCA 59; 2003 (5) SA 344 (SCA); 65 SATC 346 (30 May 2003)

Court
Supreme Court of Appeal
Case number
277/02
Judges
Howie, Schutz, Conradie, Lewis, Mlambo

The Supreme Court of Appeal held that socially responsible expenditure incurred to protect a subsidiary’s trading position was deductible as revenue expenditure.

  • Income Tax Deduction
  • Capital Vs Revenue Expenditure
  • Purpose Of Expenditure
  • Section 11a Income Tax Act
  • Section 23g Income Tax Act
  • Income-tax-deduction
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Tax Law [1997] ZASCA 80

Natal Laeveld Boerdery BK v Kommissaris van Binnelandse Inkomste (55/96)

Natal Laeveld Boerdery BK v Kommissaris van Binnelandse Inkomste (55/96) [1997] ZASCA 80; 1998 (1) SA 639 (SCA); [1998] 1 All SA 5 (A); (26 September 1997)

Court
Supreme Court of Appeal
Case number
55/96
Judges
Van Heerden, Eksteen, Howie, Scott, Plewman

The court held that interest on a loan used to buy out a member of a close corporation was not deductible, because the dominant purpose was not income production.

  • Deductibility Of Interest
  • Purpose Of Expenditure
  • Income Tax Act Section 11a
  • Income Tax Act Section 23g
  • Tax-law
  • Interest-deduction
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Tax Law [1993] ZASCA 197

Commissioner for Inland Revenue v Giuseppe Brollo Properties (Pty) Ltd. (392/92)

Commissioner for Inland Revenue v Giuseppe Brollo Properties (Pty) Ltd. (392/92) [1993] ZASCA 197; 1994 (2) SA 147 (AD); (1 December 1993)

Court
Supreme Court of Appeal
Case number
392/92
Judges
Corbett, Hefer, Nienaber, Nicholas, Harms

South Africa’s Appellate Division held that interest on a loan account created to discharge a dividend debt was not deductible under section 11(a).

  • Income Tax Deduction
  • Interest On Loans
  • Purpose Of Expenditure
  • Dividend Distribution
  • Income-tax
  • Interest-deduction
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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.