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South Africa Case Law

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Tax Law [2021] ZASCA 61

Commissioner for the South African Revenue Services v Tourvest Financial Services (Pty) Ltd (435/2020)

Commissioner for the South African Revenue Services v Tourvest Financial Services (Pty) Ltd (435/2020) [2021] ZASCA 61; 2021 (5) SA 86 (SCA); 84 SATC 62 (25 May 2021)

Court
Supreme Court of Appeal
Case number
435/2020
Judges
Ponnan, Mbha, Schippers, Gorven, Kgoele

The SCA held that currency exchange through branches created a mixed VAT supply: the commission was taxable, but the underlying service remained exempt, requiring input tax apportionment.

  • Value Added Tax Act
  • Input Tax Apportionment
  • Exempt Supply
  • Financial Services Definition
  • Taxable Supply
  • Tax Refund Assessment
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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.

Source links and collection timestamps are retained alongside the indexed records.