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