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Commissioner for Inland Revenue v Datakor Engineering (Pty) Ltd (405/96) 1

[1998] ZASCA 71; 1998 4 SA 1050; [1998] 4 All SA 414

Supreme Court of Appeal of South Africa

South Africa

21st September, 1998

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
XYZ (Pty) Ltd v Commissioner for the South African Revenue Service : Whether the awarding of points by the Appellant to its employees which allowed them to utilise holiday resorts free of charge constituted a fringe benefit or not - paragraph (i) of the definition of 'gross income' in section 1 of the Income Tax Act, 1962 (12244)	[2008] ZATC 1	South Africa Tax Court	South Africa	21 Jan 2008	SAFLII

Legislation Cited

Legislation Name	Provision
Income Tax Act, 1925 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
XYZ (Pty) Ltd v Commissioner for the South African Revenue Service : Whether the awarding of points by the Appellant to its employees which allowed them to utilise holiday resorts free of charge constituted a fringe benefit or not - paragraph (i) of the definition of 'gross income' in section 1 of the Income Tax Act, 1962 (12244)	[2008] ZATC 1	South Africa Tax Court	South Africa	21 Jan 2008	SAFLII
Ex parte De Villiers NNO: In re Carbon Developments (Pty) Ltd (In Liquidation)	1993 1 SA 493		South Africa	circa 1993	LexisNexis		29
1986 4 SA 93	1986 4 SA 93		South Africa	circa 1986	LexisNexis		2
Trevor v Whitworth	[1887] UKLawRpAC 26; (1887) 12 AC 409		United Kingdom	11 Jul 1887	CommonLII		97
Ochberg v Commissioner for Inland Revenue	[1931] AD 215; 5 SATC 93		South Africa	circa 1931			7
CIR v Butcher Brothers (Pty) Ltd	[1945] AD 301			circa 1945			8

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