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2007? ? ?
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|---|---|---|---|
| ?Date of Delivery | ?Case Number | ?Applicable Legislation | ?Keywords |
| ??29 March 2007 | ?11961? | ?Income Tax Act, 1962 | ?Whether two amounts had been received by or accrued to the Appellant in terms of the definition of ‘gross income’ |
| 24 April 2007 | ?11691? | ?Income Tax Act, 1962 | ? Whether the Commissioner was correct in disallowing the payment of interest as a deduction from the income of the Appellant; ss.11(a) and 23(g) |
| ?8 May 2007 | ??12158 | ?Income Tax Act, 1962 | ? Whether the income (profits) received by the Appellant as practicing attorney from a partnership in Lesotho was correctly taxed in South Africa and providing a credit to the Appellant for taxes already paid in Lesotho |
| 6 June 2007 | ?11623? | ?Income Tax Act, 1962 | ?Section 11(e)(ii) – whether certain wear and tear or depreciation allowances in respect of certain assets can be claimed |
| 5 October 2007 | 11773 | ?Income Tax Act, 1962 | ? Whether the Commissioner was correct in contending that the Appellant was not entitled to carry forward the balance of assessed loss for the 2004 year of assessment; s.20(1) and (2) |
| 26 October 2007 | 11283 | ?Income Tax Act, 1962 | ?Whether the sale of certain shares at a loss by the Appellant was deductible; ss.11(a) and 22 |
| ?26 October 2007 | 11286 | ?Income Tax Act, 1962 | ? As a result of the change in identities of the beneficiaries and trustees of a trust, a new trust came into existence and accordingly transfer duty became payable by the new trust; ss.1, 2 and 5 |
| 15 November 2007 | VAT 616 | ?Value-Added Tax Act, 1991 | ? Whether the Commissioner was correct in disallowing the taxpayer’s notional input tax claim based on the fact that the transaction giving rise to the claim, was a scheme as contemplated by s.73 |
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2006 ? ?
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|---|---|---|---|
| ?Date of Delivery | ?Case Number | ?Applicable Legislation | ?Keywords |
| ?9 February 2006 | ?11253 | ?Income Tax Act, 1962 | ?Amounts paid for accommodation; whether taxable in terms of paragraph (c) of the definition of ‘gross income’ in section 1 or alternatively, taxable benefits in terms of paragraph 2(d) of the Seventh Schedule read with paragraph (i) of the definition of ‘gross income’ in s.1 |
| ?13 March 2006 | ?VAT 144 | ?Value-Added Tax Act, 1991 | ?Whether imported services are zero-rated or not; s.11(2)(k) |
| ?16 March 2006 | ?11449 | ?Income Tax Act, 1962 | ?Correct rate of stamp duty payable on the transfer of marketable securities; Schedule 1; item 15(3)(h)(i)(a) |
| ?31 March 2006 | ?11483 | ?Income Tax Act, 1962 | ?Whether an amount accrued and the deductibility of a loss; ss.1 and 11(i) |
| ?24 May 2006 | ?11661 | ?Income Tax Act, 1962 | ? Definition of “gross income”; whether certain “settlement discounts” granted by the Appellant during a year “accrued” to the Appellant during that year |
| ?9 October 2006 | ?11935 | ?Income Tax Act, 1962 | ?Whether the Appellant is a ‘personal service company’ as defined in paragraph 1 of Part 1 of the Fourth Schedule |
| ?4 December 2006 | ?11641 | ?Income Tax Act, 1962 | ? Additional tax is a penalty of an administrative nature which cannot be equated with a fine imposed by a criminal court; ss.7(1)(a) and 76(1)(a) |
| ?11 December 2006 | ?11986 | ?Income Tax Act, 1962 | ?Recoupment of leasehold allowances; s.8(4) |
| ?13 December 2006 | ?11711 | ?Income Tax Act, 1962 | ?Inclusion of restraint of trade payments into the gross income of the taxpayer in terms of paragraph (c) of the definition of “gross income” |
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2005 ? ? ?
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|---|---|---|---|
| ?Date of Delivery | ?Case Number | ?Applicable Legislation | ?Keywords |
| ?2 February 2005 | 11247? | ?Income Tax Act, 1962 | ?Whether amounts paid by investors can be said to have been received as ‘gross income’; s.1 |
| ?18 February 2005 | ?11410 | ?Income Tax Act, 1962 | ?Whether bequest is a discharge of a debt for no consideration; paragraphs 12(5) and 40(2) of the Eighth Schedule |
| ?16 March 2005 | ?11337 | ?Income Tax Act, 1962 | ?Disallowance of certain partnership losses claimed by Appellant in respect of his share of losses; whether proceeds of sale of unit trusts acquired by Appellant should be included in gross income |
| ?18 March 2005 | ?11282 | ?Income Tax Act, 1962 | ?Whether certain fraudulent share dealing profits constituted part of ‘gross income’ or not; s.1 |
| ?7 April 2005 | ?11553, 11554 and 11555 | ?Income Tax Act, 1962 | ?Whether income received as part of a life right forms part of ‘gross income’ or not; s.1 |
| ?3 May 2005 | 11398? | ?Income Tax Act, 1962 | ? Whether to open an assessment based on an objection received after the prescribed period within which to lodge an objection; s.79 |
| ?5 May 2005 | ?11362 | ?Income Tax Act, 1962 | ?Whether amounts paid are deductible in terms of s.11(a) |
| ?18 May 2005 | ?11024 | ?Income Tax Act, 1962 | ?Whether a person is a money lender or not and whether expenses are deductible; s.11(a) |
| ?29 June 2005 | ?11564 | ?Income Tax Act, 1962 | ? Additional assessments; whether the Appellant was an independent contractor and entitled to deduct certain expenditure or whether the Appellant received ‘remuneration’ as defined in the Fourth Schedule; whether another was a ‘personal service company’ within the meaning of the term as used in the Fourth Schedule; whether the Commissioner was entitled to apply s.76 |
| ?10 August 2005 | ?11220 | ?Income Tax Act, 1962 | Whether three separate restraint of trade payments received are taxable or not; definition of “gross income”? |
| ?10 August 2005 | ?11329 | ?Income Tax Act, 1962 | ?What constitutes ‘trade’ for purposes of ss.11 and 20 |
| ?19 August 2005 | ?11283 | ?Income Tax Act, 1962 | ?Whether the sale of a shareholding in a company is deductible or not; s.22(2) |
| ?30 August 2005 | ?11135 | ?Income Tax Act, 1962 | ?Whether monthly payments constituted annuities; paragraph (a) of definition of ‘gross income’ |
| ?5 September 2005 | ?11515 | ?Income Tax Act, 1962 | ?Whether lumpsum benefit is taxable in hands of taxpayer; paragraph (e) of the definition of ‘gross income’ |
| ?20 October 2005 | ?11454 | ?Income Tax Act, 1962 | ?Whether royalty payments made to an off shore parent company are deductible; s.11(a) |
| ?7 November 2005 | ?VAT 304 | ?Value-Added Tax Act, 1991 | ?Whether tax court has jurisdiction to decide on constitutionality of an Act of Parliament |
| ?14 November 2005 | ?11466 | Income Tax Act, 1962? | ?Whether moneys paid constituted non-taxable capital amounts or not |
| ?28 November 2005 | ?4/2005 | ?Income Tax Act, 1962 | ?Applications on Notice |
| ?8 December 2005 | ?11423 | ?Income Tax Act, 1962 | ?Allowances; s.12C(1)(b) |