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2006 South Africa: Tax Court Decisions

February 2006

• TC Case No 11253 : Expatriate employee - whether fringe benefit taxable or not Paragraph (c) of the definition of gross income (11253) [2006] ZATC 1 (9 February 2006)

March 2006

• VAT Case No 144 : Whether imported services are zero rated or not - section 11(2)(k) (VAT Case 144) [2006] ZATC 2 (13 March 2006)
• TC Case No 11449 : Correct rate of stamp duty payable on the transfer of marketable securities - Schedule 1, item 15(3)(h)(i)(aa) (11449) [2006] ZATC 3 (16 March 2006)
• TC Case No 11483 : Whether an amount accrued and the deductibility of a loss - sections 1 and 11(i) (11483) [2006] ZATC 4 (31 March 2006)

May 2006

• TC Case No 11661 : Gross Income, section 1 - Whether certain "settlement discounts" granted by the appellant during a year "accrued" to the Appellant during that year (11661) [2006] ZATC 5 (24 May 2006)

December 2006

• TC Case No 11641 : Additional tax is a penalty of an administrative nature which cannot be equated with a fine imposed by a criminal court: sections 75(1)(a) and 76(1)(a) of the Income Tax Act, 1962 (11641) [2006] ZATC 6 (4 December 2006)
• TC Case No 11986 : Section 8(4) of the Income Tax Act, 1962: Recoupment of leasehold allowances (11986) [2006] ZATC 7 (11 December 2006)
• TC Case No11711 : Inclusion of restraint of trade payments into the gross income of the taxpayer in terms of paragraph (c) of the definition of "gross income" as defined in section 1 of the Income Tax Act, No 58 of 1962 (11711) [2006] ZATC 8 (13 December 2006)