2004 | |||
|---|---|---|---|
| Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
| 5 March 2004 | SA Silicone Products (Pty) Ltd | Income Tax Act, 1962 | Section 11(gA)(iii); whether licence to use trade marks ‘property similar in nature’ to trade mark; whether conclusion of licence agreement ‘acquisition’ of such property |
| 25 March 2004 | The Director-General: DTI and Another v Shurlock International (Pty) Limited | Customs and Excise Act, 1964 | General Export Incentive Scheme Guidelines (Revision 2) – whether exporter must repay an incentive payment if original documents listed in para 3.9 of Scheme Guidelines cannot be produced within five year period thereafter |
| 31 March 2004 | Megs Investment (Pty) Ltd | Income Tax Act, 1962 | Set-off of assessed loss in terms of s.20; whether the taxpayer, a company, carried on a trade within the Republic during the tax year in question |
| 31 March 2004 | Standard General Insurance Company Limited | Customs and Excise Act, 1964 | Liability of clearing agent for payment of duty; s.18A |
| 21 May 2004 | Estate RF Welch | Income Tax Act, 1962 | Donations tax; whether eligible on value of assets settled upon trust primarily to enable trustees to discharge settlor’s maintenance obligations in terms of an order for divorce incorporating a consent paper which provided for the establishment of such a trust |
| 31 May 2004 | Estate Late HE Streicher | Estate Duty Act, 1955 | Valuation of immovable estate property; s.5(1)(g); meaning of ‘in the course of the liquidation of the estate’ |
| 27 September 2004 | Western Platinum Ltd | Income Tax Act, 1962 | Attributes of income from mining operations capable of being set off by taxpayer against mining capital expenditure; when interest receipts qualify as mining income |
| 29 September 2004 | Weare, M | Value-Added Tax Act, 1991 | Overpayment of VAT refundable in terms of s.44(2)(a), not in terms of |
| 1 October 2004 | Metlika Trading Ltd | Income Tax Act, 1962 | Interim interdict; appealability; an order is in effect final and appealable if of immediate effect and not to be reconsidered at the trial or on the same facts; jurisdiction; if respondent an incola, the court may assume jurisdiction to grant an interdict (mandatory or prohibitory) no matter if the act in question is to be performed outside the court’s jurisdiction |
| 30 November 2004 | AM Moolla Group Limited and Others | Customs and Excise Act, 1964 | Whether goods in transit or transhipped through Sout Africa are subject to the provisions of the Counterfeit Goods Act, 1997 |
| 30 November 2004 | Nashua Limited | Customs and Excise Act, 1964 | Ad valorem duty; interpretation of ‘parts and accessories’ |
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 | 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 |
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’ |
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 |
| 27 November 2001 | Shelton, MW | Income Tax Act, 1962 | Validity of issuing and execution of a search and seizure warrant issued in terms of section 74D(9) |
2000 | |||
|---|---|---|---|
| Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
| 25 May 2000 | NST Ferrochrome (Pty) Ltd | Income Tax Act, 1962 | Deduction in terms of s.12C; meaning of ‘any person’ in subparagraph (d)(vi) of definition of ‘connected person’ in s.1 |
| 31 May 2000 | Foodcorp Limited | Income Tax Act, 1962 | What constitutes a ‘mining property’ in terms of s.37; referral back to Commissioner for re-assessment |
| 1 September 2000 | Hulett Aluminium (Pty) Ltd | Income Tax Act, 1962 | Third proviso to s.79(1); whether general prevailing practice established |
| 29 September 2000 | Standard General Insurance Company Ltd | Customs and Excise Act, 1964 | Liability of agent; whether period in s.99 is a limitation; applicability of |
| 24 November 2000 | Volkswagen of South Africa (Pty) Ltd | Income Tax Act, 1962 | Capital receipts or accruals, vehicles used by the manufacturer in conducting its business and then sold |
| 29 November 2000 | Waldo Earl Frith, Estate Late | Estate Duty Act, 1955 | Section 4(q); deduction; computation |
| 30 November 2000 | Chairman of Board on Tariffs and Trade v Volkswagen of South Africa (Pty) Ltd | Customs and Excise Act, 1964 | Repeal of Note 5(vi)(a)(ii) to rebate item 609.17 of Schedule No. 6; effect thereof; whether right to approach the Board on Tariffs and Tade for a recommendation in terms thereof survived the repeal |
| 30 November 2000 | Syfrets Participation Bond Managers Ltd | Income Tax Act, 1962 and Participation Bonds Act, 1987 | Whether participations by manager of participation bond scheme in scheme are ‘trading stock’; whether any diminution in value by reason |
