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Cactus Investments (Pty) Ltd v Commissioner for Inland Revenue (1/97)   flag  7

[1998] ZASCA 98; 1999 1 SA 315; [1999] 1 All SA 345
Supreme Court of Appeal of South Africa
South Africa
20th November, 1998

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Tax Administration Act: Fulfilling human rights through efficient and effective tax administration " (Vol 1) [2018] DEJURE 2 Moosa, F South Africa circa 2018 SAFLII flag
Nedbank v National Credit Regulator [2011] ZASCA 35; 2011 3 SA 581; [2011] 4 All SA 131 Supreme Court of Appeal of South Africa South Africa 28 Mar 2011 SAFLII flag 77
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 flag
Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd & others [2007] ZASCA 99; 2007 6 SA 601; [2007] 4 All SA 1338; (2007) 69 SATC 205 Supreme Court of Appeal of South Africa South Africa 13 Sep 2007 SAFLII flag 20
A v Commissioner for the South African Revenue Service : Whether two amounts (R19 019 442 and R11 876 660) had been received by or accrued to the Appellant in terms of the definition of 'gross income' in section 1 of the Income Tax Act, 1962 (11961) [2007] ZATC 1 South Africa Tax Court South Africa 23 Feb 2007 SAFLII flag
Parsons v Commissioner for the South African Revenue Services (11483; ECJ030/2006) [2006] ZAECHC 14 Eastern Cape Division of the High Court of South Africa South Africa 31 Mar 2006 SAFLII flag
TC Case No 11483 : Whether an amount accrued and the deductibility of a loss - sections 1 and 11(i) (11483) [2006] ZATC 4 South Africa Tax Court South Africa 31 Mar 2006 SAFLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Tax Administration Act: Fulfilling human rights through efficient and effective tax administration " (Vol 1) [2018] DEJURE 2 Moosa, F South Africa circa 2018 SAFLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
(1997) 59 Satc 1 (1997) 59 SATC 1 South Africa circa 1997 flag 1
CIR v Lever Brothers [1946] AD 441 circa 1946 11
7 Satc 157 7 SATC 157 South Africa circa 1946 flag 3

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