XY Mining v Commissioner for the South African Revenue Service (IT 25390)
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.
- Public Benefit Organisation Status
- Retrospective Tax Exemption
- Interpretation Of Income Tax Act
- Statutory Discretion
- Trust Deed Compliance
- Retrospective-tax-exemption