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South Africa Case Law

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Tax Law [2015] ZASCA 180

Anglo Platinum Management Services v SARS (20725/2014)

Anglo Platinum Management Services v SARS (20725/2014) [2015] ZASCA 180; 2016 (3) SA 406 (SCA); 78 SATC 73 (30 November 2015)

Court
Supreme Court of Appeal
Case number
20725/2014
Judges
Cachalia, Leach, Tshiqi, Pillay, Mbha

The Supreme Court of Appeal held that Anglo Platinum’s salary sacrifice scheme was valid and that the vehicle use benefit was taxable under the fringe benefit rules.

  • Salary Sacrifice
  • Taxable Benefit
  • Income Tax Act
  • Remuneration Definition
  • Salary-sacrifice
  • Fringe-benefit-tax
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Tax Law [2014] ZATC 8

ABC Limited v Commissioner for the South African Revenue Services (12984)

ABC Limited v Commissioner for the South African Revenue Services (12984) [2014] ZATC 8 (5 September 2014)

Court
Tax Court
Case number
12984
Judges
Mavundla, I Nkama, S Makda

The Tax Court held that amounts allocated to a company car scheme were taxable remuneration. The appeal against employees’ tax, interest, and penalties was dismissed.

  • Employees Tax
  • Salary Sacrifice
  • Remuneration Definition
  • Penalties And Interest
  • Company Car Scheme
  • Employees-tax
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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.