South Africa Case Law

Toyota South Africa Motors (Pty) Ltd v Commissioner for the South African Revenue Service (495/2000)

Toyota South Africa Motors (Pty) Ltd v Commissioner for the South African Revenue Service (495/2000) [2002] ZASCA 27; 2002 (4) SA 281 (SCA); 64 SATC 421 (28 March 2002)

Court

Supreme Court of Appeal

Case number

495/2000

Judges

Howie, Farlam, Mthiyane, Brand, Heher

The court held that rebates under Phase VI were not amounts paid by the State, so the tax exemption claim failed. Leave to appeal and condonation were dismissed.

• Income Tax Exemption
• Rebates And Deductions
• Condonation For Late Filing
• Export Incentive Scheme
• Income-tax-exemption
• Customs-and-excise-rebates