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’