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History of this document
01 January 2000
Note: Date of commencement of section 19(1)(b) (see section 19(2)(b))
01 March 1999
Note: Date of commencement of sections 24(1), 30(1), 55(1) and 87(1) (see sections 24(2), 30(2), 55(2) and 87(2) respectively)
01 January 1999
Note: Date of commencement of section 23(1) (see section 23(2))
01 July 1998
Note: Date of commencement of sections 25(1)(b), 28(1)(d) and 29(1)(g) (see sections 25(2), 28(2)(b) and 29(2)(d) respectively)
29 June 1998 this version
26 June 1998
Note: Date of commencement of sections 1(1), 29(1)(c) and 86(1)(a) (see section 1(2), 29(2)(b) and 86(2)(a) respectively)
24 June 1998
27 May 1998
Note: Date of commencement of section 35(1)(d) (see section 35(2)(b))
01 April 1998
Note: Date of commencement of sections 29(1)(d), 52(1)(b), 54(1) and 56(1) (see sections 29(2)(c), 52(2), 54(2) and 56(2) respectively)
11 March 1998
Note: Date of commencement of sections 7(1), 12(1), 17(1), 19(1)(a), 29(1)(a), 36(1), 42(1), 69(1), 75 and 84(1) (see sections 7(2), 12(2), 17(2), 19(2)(a), 29(2)(a), 36(2), 42(2), 69(2), 75(2) and 84(2) respectively)
01 March 1998
Note: Date of commencement of sections 47(1), 51(1), 106(1) and 107(1) (see sections 47(2), 51(2), 106(2) and 107(2) respectively)
01 July 1997
Note: Date of commencement of sections 27(1) and 28(1)(a)-(c) and (e)-(h) (see sections 27(2) and 28(2)(a) respectively)
10 May 1996
Note: Date of commencement of section 86(1)(b)-(d) (see section 86(2)(b))
01 January 1996
Note: Date of commencement of section 78(1) (see section 78(2))
27 April 1994
Note: Date of commencement of section 39(1) (see section 39(2))
Cited documents 0
Documents citing this one 70
Gazette
66Judgment
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Reported
Whether additional tax and 200% penalties were justified where SARS misread accounting records and taxpayer provided explanatory evidence.
Tax — Income Tax and VAT — burden of proof on taxpayer in appeals (s 82 IT Act; s 37 VAT Act) — SARS’ assessments unsustainable where based on misconstruction of accounting system — s 16(2)(c) does not import supplier declaration requirement from s 20(8) — internal transfers, demo stock and cancelled trade‑ins not taxable supplies — penalties require proof of intent to evade (s 76 IT Act; s 60 VAT Act).
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Reported
Deeming asylum claims abandoned for late visa renewal violates non-refoulement, dignity, children’s rights and is irrational.
* Refugee law — Asylum procedure — Visa renewal — Whether automatic deeming of abandonment for failure to renew violates non-refoulement and international refugee obligations.
* Constitutional law — Rights infringed — dignity, just administrative action, children’s rights, freedom and security of the person, life.
* Administrative law — Procedural fairness — Standing Committee endorsement and absence of merits adjudication.
* Rationality review — Whether legislative measure bears rational connection to legitimate governmental aims (backlog reduction, deterrence).
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Reported
Services supplied in an airport duty‑free departure zone are standard‑rated VAT; presence in South Africa bars s 11(2)(l) zero‑rating.
Value‑Added Tax – s 7(1)(a) standard‑rate liability; s 11(2)(l) zero‑rating to non‑residents – presence in Republic (s 11(2)(l)(iii)) precludes zero‑rating; s 11(2)(l)(ii)(aa) does not override (iii); s 11(2)(g) inapplicable to banknotes; s 72 rulings concern administrative application to goods, not exemption from VAT.
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