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South Africa Case Law

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Tax Law [2021] ZATC 23

XYZ (Pty) Ltd v Commissioner for the South African Revenue Service (IT 24790)

XYZ (Pty) Ltd v Commissioner for the South African Revenue Service (IT 24790) [2021] ZATC 23; 84 SATC 432 (15 October 2021)

Court
Tax Court
Case number
IT 24790
Judge
K M Savage

The Tax Court held that accrued leave and bonus pay were deductible only when paid under section 7B, and that notice and severance pay were not deductible under section 11(a).

  • Income Tax Deductions
  • Variable Remuneration
  • Future Expenditure
  • Section 11a
  • Section 7b
  • Section 24c
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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.

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