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2004? ? ?
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|---|---|---|---|
| ?Date of Delivery | ?Case Number | ?Applicable Legislation | ?Keywords |
| ?11 February 2004 | ?1990 | ?Income Tax Act, 1962 | ?Disposal of a portion of an interest in a partnership leading to a recoupment; s.8(4)(a) |
| ?19 March 2004 | ?10999 | ?Income Tax Act, 1962 | ?Expenditure regarding know-how in terms of ss.11(a) and 11(gA) |
| ?7 April 2004 | ?11156 | ?Income Tax Act, 1962 | ?Deduction of a loss, trade carried on outside South Africa; s.20(1)(b) |
| ?8 June 2004 | ?11011 | ?Income Tax Act, 1962 | ?Reimbursement by employer of employees’ medical costs in an in house medical scheme; paragraph 2 (1) of the Fourth Schedule |
| ?13 October 2004 | ?11372 | ?Income Tax Act, 1962 | ?Whether exemption provisions of s.56(1)(d) applied to an inter vivos donation, the payment of which was postponed until death of the donor |
| ?1 November 2004 | ?11045 and 11046 | ?Income Tax Act, 1962 | ? Whether a taxpayer can rely on his own mistake as a basis for objection; s.81; whether the Commissioner’s decision to apply s.102 is reviewable |
| ?9 November 2004 | ?10849 | ?Income Tax Act, 1962 | ?Whether a person is entitled to tax exemption status in terms of s.10(1)(cA); whether the term ‘any law’ includes ‘foreign law’ |
| ?25 November 2004 | ?11134 | ?Income Tax Act, 1962 | ?Taxation of ex-gratia payments |
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2003 ? ? ?
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|---|---|---|---|
| ?Date of Delivery | ?Case Number | ?Applicable Legislation | ?Keywords |
| ?30 January 2003 | ?10956 | ?Income Tax Act, 1962 | ?Whether scientific research expenditure constitutes gross income; ss.1, 8(a) and 11(p)(i) |
| ?12 February 2003 | ?10969 | ?Income Tax Act, 1962 | Deductions; loss on loan; s.11(a)? |
| ?12 March 2003 | ?ED 79 | ?Estate Duty Act, 1955 | Whether debts are due debts or not; s.4(b) |
| ?19 March 2003 | ?10699 | ?Income Tax Act, 1962 | Deductions; licence fee and legal fees; s.11(a) and (gA) |
| ?13 August 2003 | 10919? | ?Income Tax Act, 1962 | ?Trusts; distribution of losses; ss.25B(3) and 89quat(3) |
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2002? ?
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|---|---|---|---|
| ?Date of Delivery | ?Case Number | ?Applicable Legislation | ?Keywords |
| ?25 March 2002 | ?VAT 91 | ?Value-Added Tax Act, 1991 | ?Definition of ‘input tax’ in s.1 |
| ?10 May 2002 | ?10797 | ?Income Tax Act, 1962 | ?Section 12C(6)(a)(i) as in 1992; interpretation of ‘connected person’ |
| ?14 May 2002 | ?10915 | ?Income Tax Act, 1962 | Donations tax; validity of assessment; ss.54 and 58 |
| ?13 August 2002 | ?10918 | ?Income Tax Act, 1962 | Share options ceded to a trust; s.8A(6)(b)(i) |