"Tax Administration Act: Fulfilling human rights through efficient and effective tax administration " (Vol 1)
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[2018] DEJURE 2
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Moosa, F
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South Africa
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circa 2018
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SAFLII
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Nedbank v National Credit Regulator
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[2011] ZASCA 35; 2011 3 SA 581; [2011] 4 All SA 131
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Supreme Court of Appeal of South Africa
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South Africa
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28 Mar 2011
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SAFLII
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77
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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)
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[2008] ZATC 1
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South Africa Tax Court
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South Africa
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21 Jan 2008
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SAFLII
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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)
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[2007] ZATC 1
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South Africa Tax Court
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South Africa
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23 Feb 2007
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SAFLII
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Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd & others
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[2007] ZASCA 99; 2007 6 SA 601; [2007] 4 All SA 1338; (2007) 69 SATC 205
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Supreme Court of Appeal of South Africa
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South Africa
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13 Sep 2007
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SAFLII
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20
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TC Case No 11483 : Whether an amount accrued and the deductibility of a loss - sections 1 and 11(i) (11483)
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[2006] ZATC 4
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South Africa Tax Court
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South Africa
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31 Mar 2006
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SAFLII
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Parsons v Commissioner for the South African Revenue Services (11483; ECJ030/2006)
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[2006] ZAECHC 14
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Eastern Cape Division of the High Court of South Africa
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South Africa
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31 Mar 2006
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SAFLII
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