Supreme Court of Appeal Tax Cases 2003

2003​ ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
13 March 2003 Omnia Fertilizer Ltd ​Income Tax Act, 1962 ​Section 8(4)(a); meaning of ‘recouped’; whether recoupment effected
​26 March 2003 AM Moolla Group Ltd and Others ​Customs and Excise Act, 1964 ​Trade Agreement with Malawi; application of section 46 and rules thereto on imports from Malawi
​31 March 2003 ​Sing, A

  1. Olivier
  2. Cloete & Heher
​Value-Added Tax Act, 1991 ​ Commissioner must give notice to a taxpayer where he has made an assessment in terms of s.30(1) before he can recover the assessed amount in terms of section 40(2)
​15 May 2003 Tiger Oats Ltd ​Regional Services Council Act, 1985 ​Regional establishment levy; investment holding company; liable to pay levy on dividends received
​30 May 2003 ​Warner Lambert SA (Pty) Ltd ​Income Tax Act, 1962 ​Sections 11(a) and 2(g); whether social responsibility expenditure which the appellant was (by US legislation) obliged to incur in South Africa was expenditure laid out for the purposes of trade; if so, whether it was of a capital or a revenue nature
​30 May 2003 Rane Investment Trust ​Income Tax Act, 1962 ​Film investment; deduction under erstwhile sections 11bis and 24F; contractual arrangements interpreted in light of parties’ conduct
​5 September 2003 Uitenhage Transitional Local Council ​SCA Rules 8 and 12 ​ Failure to lodge record timeously; condonation; factors affecting contract; interpretation; agreement to co-operate in pursuit of the claims of the respective parties; meaning
​18 September 2003 Certain Underwriters of London v Theresa Harrison ​Customs and Excise Act, 1964 ​Vehicle imported unlawfully; Other – Insurance policy; non-disclosure
​25 November 2003 Wyner, CM ​Income Tax Act, 1962 ​ Profit on sale of immovable property; whether of capital or revenue nature; intention of purchaser at time of acquisition to make profit on resale

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