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WJ Fourie Beleggings v Commissioner for the South African Revenue Service (168/08)   flag  3

[2009] ZASCA 37; 2009 5 SA 238; [2009] 3 All SA 230
Supreme Court of Appeal of South Africa
South Africa
31st March, 2009

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Volkswagen South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (1123/2016) [2017] ZASCA 190; [2018] 1 All SA 716 Supreme Court of Appeal of South Africa South Africa 20 Dec 2017 SAFLII flag
XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (12401) [2010] ZATC 1 South Africa Tax Court South Africa 15 Mar 2010 SAFLII flag
XYZ Holdings (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax Act, 1962 - Deduction of audit and professional fees (1240) [2010] ZATC 4 South Africa Tax Court South Africa 15 Mar 2010 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
WJ Fourie Beleggings CC v Commissioner for South African Revenue Service (2008) 70 SATC 8 South Africa circa 2008 flag 1
Itc 1761 (2004) 66 SATC 33 South Africa circa 2004 flag 1
1341 (1980) 43 SATC 215 South Africa circa 1980 flag 2
(1977) 39 Satc 65 (1977) 39 SATC 65 South Africa circa 1977 flag 1
Taeuber & Corssen (Pty) Ltd v SIR 1975 3 SA 649 South Africa circa 1975 LexisNexis flag 7
Heavy Minerals Pty Ltd v FCT [1966] HCA 60; (1966) 115 CLR 512; (1966) 14 ATD 282; 40 ALJR 280; (1966) 10 AITR 140 High Court of Australia Australia - Commonwealth 13 Oct 1966 AustLII flag 27
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd [1964] AC 948; [1964] 1 All ER 208 United Kingdom circa 1964 LexisNexis / Westlaw flag 45
Kelsall Parsons & Co v Commissioners of Inland Revenue [1938] ScotCS CSIH_1; (1938) 21 Tax Cas 608; [1938] SLT 239; [1938] SC 238 Scottish Court of Session United Kingdom - Scotland 6 Jan 1938 BAILII flag 19
(1937) 8 Satc 154 (1937) 8 SATC 154 South Africa circa 1937 flag 1
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 84
Commissioner of Taxes v Booysens Estates Ltd [1918] AD 576 circa 1918 10
Itc 1279 40 SATC 254 South Africa circa 1938 flag 3
517 Aitr 143 517 AITR 143 Australia circa 1938 flag 1
Itc 724 17 SATC 496 South Africa flag 3

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