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South Africa Case Law

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Tax Law [2016] ZASCA 5

Commissioner for the South African Revenue Service v Kluh Investments (Pty) Ltd (115/2015)

Commissioner for the South African Revenue Service v Kluh Investments (Pty) Ltd (115/2015) [2016] ZASCA 5; [2016] 2 All SA 317 (SCA); 2016 (4) SA 580 (SCA); 78 SATC 177 (1 March 2016)

Court
Supreme Court of Appeal
Case number
115/2015
Judges
Ponnan, Willis, Zondi, Fourie, Kathree-Setiloane

The Supreme Court of Appeal held that Kluh Investments was not carrying on farming operations, so plantation-sale proceeds were not gross income under section 26.

  • Income Tax Act
  • Farming Operations
  • Capital Vs Income
  • Deeming Provisions
  • Taxable Income
  • Onus Of Proof
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Tax Law [2008] ZASCA 55

Ernst Bester Trust v Commissioner of South African Revenue Services (282/07)

Ernst Bester Trust v Commissioner of South African Revenue Services (282/07) [2008] ZASCA 55; 2008 (5) SA 279 (SCA); 70 SATC 151 (26 May 2008)

Court
Supreme Court of Appeal
Case number
282/07
Judges
Harms, Navsa, Heher, Cachalia, Snyders

The Supreme Court of Appeal held that payments for sand removed from a farm were revenue, not capital, and refused an opening stock deduction.

  • Income Tax Act 58 Of 1962
  • Trading Stock Deduction
  • Capital Vs Revenue
  • Mineral Lease
  • Taxable Income
  • Capital-vs-revenue
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Tax Law [2000] ZASCA 92

Commissioner of the South African Revenue Services v Volkswagen of South Africa (Pty) Limited (153/99)

Commissioner of the South African Revenue Services v Volkswagen of South Africa (Pty) Limited (153/99) [2000] ZASCA 92; [2001] 2 All SA 111 (A); 2001 (2) SA 42 (SCA) (24 November 2000)

Court
Supreme Court of Appeal
Case number
153/99
Judges
Hefer, Nienaber, Scott, Melunsky, Mpati

The Supreme Court of Appeal held that profits from selling used lease and promotional vehicles were capital receipts, not taxable revenue.

  • Income Tax Act
  • Capital Vs Revenue
  • Sale Of Assets
  • Taxable Income
  • Receipts Of A Capital Nature
  • Income-tax
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Tax Law [1985] ZASCA 34

Plobar Estates (Pty) Ltd. v Commissioner for Inland Revenue (101/83)

Plobar Estates (Pty) Ltd. v Commissioner for Inland Revenue (101/83) [1985] ZASCA 34 (24 May 1985)

Court
Supreme Court of Appeal
Case number
101/83
Judges
Corbett, Miller, Hoexter, Grosskopf, Nicholas, AJA

The court held that Plobar Estates failed to prove land was acquired as a capital asset, so profits from sales of erven were taxable income.

  • Capital Vs Revenue Distinction
  • Onus Of Proof
  • Disposal Of Land
  • Taxable Income
  • Administration Fees
  • Capital-vs-revenue
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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.