| Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
| 3 October 2016 | Marshall AG & Others | Value-Added Tax Act, 1991 | Value-Added Tax (VAT) Act 89 of 1991: whether actual supply of goods and services by a designated entity to a public authority and a “deemed” supply of services under section 8(5) of the VAT Act; whether payment received by a designated entity from a public authority in respect of such supply is zero-rated under section 11(2)(n) of the VAT Act; section 8(5) of the VAT Act does not apply to actual supply of services; payment received is not zero-rated under section 11(2)(n). |
3 October 2016
New! | XO Africa Safaris CC | Value-Added Tax Act, 1991 | Value-Added Tax (VAT) Act 89 of 1991: local company assembling package tours for foreign tour operators and individuals; whether supply of services attracting VAT at standard rate or whether zero rated in terms of section 11(2)(l) of VAT Act; services supplied to person not a resident of the Republic but supplied directly to other persons who were in the Republic at the time the services were rendered; VAT payable at standard rate. |
| 29 September 2016 | Van der Merwe LDR & Others | Customs & Excise Act, 1964 | Customs and Excise Act 91 of 1964: sections 20(4), 38, 39 and 114 do not create an embargo in favour of the Commissioner preventing a liquidator from taking possession of property in terms of the Insolvency Act 24 of 1936 until duty and VAT is paid. |
| 22 September 2016 | Marula Platinum Mines Limited | Income Tax Act, 1962 | Income Tax Act 58 of 1962: Interpretation of section 23F(2) of the Income Tax Act, read with the definition of “trading stock” in section 1 of the Income Tax Act and the application thereof to the respondent’s business operations; such operations involving a manufacturing process; respondent excluded unquantified sales of concentrate from its gross income under section 24M of the Income Tax Act; Commissioner entitled to invoke section 23F(2) of the Income Tax Act by disallowing a percentage of the section 11(a) deductions claimed by respondent. |
| 1 September 2016 | Martin Fraser Wingate-Pearse | Tax Administration Act, 2011 | Appeal from Tax Court – section 133(1) of Tax Administration Act 28 of 2011; only decisions under sections 129 and 130 appealable; interlocutory ruling on onus and duty to begin not a decision in terms of section 129(1) and (2); ruling not appealable. |
| 1 June 2016 | Dr HC Avenant | Income Tax Act, 1962 | Income Tax 58 of 1962: Closing stock – Paragraphs 2, 3(1), 4(1) and 9 of the First Schedule to the Income Tax Act 58 of 1962. Whether the appellant, who had delivered harvested grapes to Namaqua Wines Limited between the beginning of February 2009 and 28 February 2009 was obliged to include in his income an amount representing the value, if any, of what was in the process being made into wine by Namaqua at midnight on 28 February 2009, on the basis that such pulp constituted ‘produce held and not disposed of by him’ and if so whether the amount of R789 338 included in the appellant’s 2009 income by the respondent was a fair and reasonable value. |
| 1 April 2016 | Coltrade International CC | Customs & Excise Act, 1964 | Customs & Excise Act; Whether or not coconut milk, coconut cream and coconut powder fall to be classified under tariff heading 2008.19 |
| 1 March 2016 | Kluh Investments (Pty) Ltd | Income Tax Act, 1962 | Income Tax; whether taxpayer conducting farming operations for the purpose of section 26 of the Income Tax Act 58 of 1962 read with paragraph 14 of the First Schedule to the Act |
| 9 February 2016 | Capstone 556 (Pty) Ltd | Income Tax Act, 1962 | Income tax; whether proceeds of sale of shares revenue or a receipt of a capital nature; dominant purpose of acquisition of shares long term capital investment to rescue a distressed business; at time of acquisition sale of shares at a profit contemplated only as one of several possibilities to be explored at the appropriate time in future; subsequent sale of shares unsolicited and fortuitous; proceeds a receipt of a capital nature; cross-appeal; calculation of base cost for capital gains tax purposes; inclusion of indemnity payment; Paragraph 20(1)(a) of Eighth Schedule |
