Supreme Court of Appeal Tax Cases 2002

2002 ​ ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​7 March 2002 First National Bank of Southern Africa Ltd ​Income Tax Act, 1962 ​ Whether income accruing to the appellant was ‘from a source within … the Republic’ in terms of the definition of ‘gross income’ in s.1; principles applicable
​27 March 2002 Samcor (Manufacturing) (Pty) Ltd ​​Customs and Excise Act, 1964 ​Valuation; transaction value; fees and royalties; s.65
​28 March 2002 Toyota South Africa Motors (Pty) Limited ​Income Tax Act, 1962 ​Rebates under an export promotion scheme; whether ‘paid by the State’ in terms of s.10(1)(zA)
​14 May 2002 Scribante Construction (Pty) Ltd ​Income Tax Act, 1962 ​Sections 11(a) and 23(g); dividends declared by company credited to shareholders’ loan accounts; interest paid on such loans; whether taxable
​20 May 2002 De Beers Marine (Pty) Ltd ​​Customs and Excise Act, 1964 ​Fuel levy; excise duty; bunker fuel; mining operations; export; sections 18A and 20(4)
​6 September 2002 Lewis Stores (Pty) Ltd ​​Customs and Excise Act, 1964 ​Tariff determination; TH73.23 and others in Part 1 of Schedule No. 1; whether pots and pans plated with gold
​23 September 2002 Delta Motor Corporation (Pty) Ltd ​​Customs and Excise Act, 1964 ​Customs duty; whether royalty part of price of goods or otherwise dutiable
​26 September 2002 Smith, CJ ​Income Tax Act, 1962 ​ Section 26(1); ‘farming operations’; requires genuine intention to carry out such operations profitably; reasonable prospect of profit not independent requirement
​26 November 2002 ​Dr IM Hassim ​Income Tax Act, 1962 ​Income Tax Special Court; appeal in terms of s.86A; meaning of ‘any decision’