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

Legislation Cited

Legislation Name	Provision
Income Tax Act (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		19
Commissioner of Taxes v Booysens Estates Ltd	[1918] AD 576			circa 1918			10
Taeuber & Corssen (Pty) Ltd v SIR	1975 3 SA 649		South Africa	circa 1975	LexisNexis		7
Itc 1279	40 SATC 254		South Africa	circa 1938			3
Itc 724	17 SATC 496		South Africa				3
1341	(1980) 43 SATC 215		South Africa	circa 1980			2
WJ Fourie Beleggings CC v Commissioner for South African Revenue Service	(2008) 70 SATC 8		South Africa	circa 2008			1
Itc 1761	(2004) 66 SATC 33		South Africa	circa 2004			1
(1977) 39 Satc 65	(1977) 39 SATC 65		South Africa	circa 1977			1
(1937) 8 Satc 154	(1937) 8 SATC 154		South Africa	circa 1937			1
517 Aitr 143	517 AITR 143		Australia	circa 1938			1
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
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
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

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