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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 |
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A Co v Commissioner For The South African Revenue Service (IT 24510) | [2019] ZATC 1 | South Africa Tax Court | South Africa | 17 Apr 2019 | SAFLII |
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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) | [2008] ZATC 1 | South Africa Tax Court | South Africa | 21 Jan 2008 | SAFLII |
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TC Case No 11282 : Whether certain fraudulent share dealing profits constituted part of gross income or not - section 1 (11282) | [2005] ZATC 5 | South Africa Tax Court | South Africa | 18 Mar 2005 | SAFLII |
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