| 2001? ? ? | |||
|---|---|---|---|
| ?Date of Delivery | ?Parties Involved | ?Applicable Legislation | ?Keywords |
| ?2 March 2001 | ?EBN Trading (Pty) Ltd | ?Customs and Excise Act, 1964 | ?Sections 1 and 102; definition of ‘importer’; beneficially interested |
| ?9 March 2001 | ?SW van der Merwe and Others | ?Income Tax Act, 1962 | ?Part of business of insurance company liquidated; levy of tax |
| ?19 March 2001 | ?Comshipco Shiffsagentur GmbH | ?Income Tax Act, 1962 | ?Address commission paid by owner of a ship to the charterer is not expenditure for purposes of s.11bis(4)(f) |
| ?22 March 2001 | ?Rentreag Marketing (Pty) Ltd and Others | ?Customs and Excise Act, 1964 | ?Tariff classification of cheese |
| ?18 May 2001 | ?Boedel Wyle AIJ de Beer | ?Boedelbelastingwet, 1955 | ?Korting wat onder paragraaf (m)(ii) van artikel 4 ‘nie toegelaat is nie’ voor die 1998 wysiging, beteken ‘nie deur die Kommissaris toegelaat nie’ |
| ?25 May 2001 | ?Brenco Incorporated and Others | ?Customs and Excise Act, 1964 | ? Procedural fairness regarding imposition of anti-dumping duties; s.56 read wth s.4(2) of the Board on Tariffs and Trade Act, 1986 |
| ?31 May 2001 | ?Henbase 3392 (Pty) Ltd | ?Customs and Excise Act, 1964 | ?Trade Agreement between South Africa and Malawi; whether detained goods should be released pendente lite |
| ?7 September 2001 | ?Capri Oro (Pty) Limited | ?Customs and Excise Act, 1964 | ?Sections 15(1), 87(1) and 93; non-declaration; goods removed in transit; liable to forfeiture |
| ?20 September 2001 | ?RM Woulidge | ?Income Tax Act, 1962 | ? Section 7(3); whether income resulting from sale of shares to children’s trusts income in hands of parent; interest free credit acquire shares; applicability of in duplum rule to tax payable |
| ?19 November 2001 | ?Van Hulsteyns Attorneys | ?Bills of Exchange Act, 34 of 1964 | ?Stolen customs and excise cheque; possession through a collecting bank for purposes of liability in terms of s.81 |
Taxation Made Easy by Nyasha Musviba