| 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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