Supreme Court of Appeal Tax Cases 2000

2000 ​ ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​25 May 2000 NST Ferrochrome (Pty) Ltd ​Income Tax Act, 1962 ​Deduction in terms of s.12C; meaning of ‘any person’ in subparagraph (d)(vi) of definition of ‘connected person’ in s.1
​31 May 2000 Foodcorp Limited ​Income Tax Act, 1962 ​What constitutes a ‘mining property’ in terms of s.37; referral back to Commissioner for re-assessment
​1 September 2000 Hulett Aluminium (Pty) Ltd ​Income Tax Act, 1962 ​Third proviso to s.79(1); whether general prevailing practice established
​29 September 2000 Standard General Insurance Company Ltd ​Customs and Excise Act, 1964 ​Liability of agent; whether period in s.99 is a limitation; applicability of
s.13(1)(g) read with s.16(1) of the Prescription Act of 1969 to claim in terms of the Customs and Excise Act, 1964
​24 November 2000 Volkswagen of South Africa (Pty) Ltd ​Income Tax Act, 1962 ​Capital receipts or accruals, vehicles used by the manufacturer in conducting its business and then sold
​29 November 2000 Waldo Earl Frith, Estate Late ​Estate Duty Act, 1955 ​Section 4(q); deduction; computation
​30 November 2000 Chairman of Board on Tariffs and Trade v Volkswagen of South Africa (Pty) Ltd ​Customs and Excise Act, 1964 ​ Repeal of Note 5(vi)(a)(ii) to rebate item 609.17 of Schedule No. 6; effect thereof; whether right to approach the Board on Tariffs and Tade for a recommendation in terms thereof survived the repeal
​30 November 2000 Syfrets Participation Bond Managers Ltd ​Income Tax Act, 1962 and Participation Bonds Act, 1987 ​ Whether participations by manager of participation bond scheme in scheme are ‘trading stock’; whether any diminution in value by reason

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