Taxonomies
Related documents
Loading PDF...
This document is 7.5 MB. Do you want to load it?
History of this document
01 October 2012
Commenced by
Tax Administration Act, 2011: Commencement
Note: Date of commencement of whole Act, except sections 187(2), (3)(a)-(e) and (4), 188(2) and (3), and 189(2) and (5); paragraphs 60(g)-(j), 78 and 184 of Schedule 1; and any provision of Schedule 1 that amends or repeals a provision of a tax Act relating to interest under that tax Act, to the extent of that amendment or repeal.
04 July 2012 this version
02 July 2012
Assented to
01 April 2012
Commenced
Note: Date of commencement of paragraph 60(g)-(j) of Schedule 1
01 January 2011
Commenced
Note: Date of commencement of paragraph 78 of Schedule 1
01 March 2010
Commenced
Note: Date of commencement of paragraph 184 of Schedule 1
Subsidiary legislation
Title | Numbered title |
---|---|
Dispute Resolution Rules, 2023 | Government Notice R3146 of 2023 |
Cited documents 0
Documents citing this one 232
Gazette 114
- South Africa Government Gazette Legal Notices A dated 2015-04-02 number 38634
- South Africa Government Gazette Legal Notices B dated 2013-03-08 number 36210 part 1
- South Africa Government Gazette Legal Notices B dated 2013-03-22 number 36260 part 1
- South Africa Government Gazette Legal Notices B dated 2013-07-05 number 36617 part 1
- South Africa Government Gazette Legal Notices B dated 2014-07-04 number 37786 part 1
- South Africa Government Gazette Regulation Gazette dated 2014-02-14 number 37308
- South Africa Government Gazette Regulation Gazette dated 2014-05-02 number 37580
- South Africa Government Gazette Regulation Gazette dated 2015-03-06 number 38521
- South Africa Government Gazette Regulation Gazette dated 2015-05-29 number 38836
- South Africa Government Gazette Regulation Gazette dated 2016-02-09 number 39668
- South Africa Government Gazette Regulation Gazette dated 2016-03-02 number 39767
- South Africa Government Gazette Regulation Gazette dated 2016-07-08 number 40128
- South Africa Government Gazette Regulation Gazette dated 2016-12-23 number 40516
- South Africa Government Gazette Regulation Gazette dated 2018-07-27 number 41798
- South Africa Government Gazette Regulation Gazette dated 2018-12-21 number 42128
- South Africa Government Gazette Regulation Gazette dated 2020-04-24 number 43245 part 1
- South Africa Government Gazette Regulation Gazette dated 2020-10-09 number 43781
- South Africa Government Gazette Regulation Gazette dated 2023-03-03 number 48165
- South Africa Government Gazette Regulation Gazette dated 2023-11-24 number 49759 part 1
- South Africa Government Gazette dated 2012-09-14 number 35687
- South Africa Government Gazette dated 2012-10-01 number 35733
- South Africa Government Gazette dated 2012-12-20 number 36036
- South Africa Government Gazette dated 2012-12-28 number 36038
- South Africa Government Gazette dated 2013-02-01 number 36122
- South Africa Government Gazette dated 2013-02-08 number 36119
- South Africa Government Gazette dated 2013-04-05 number 36346
- South Africa Government Gazette dated 2013-05-30 number 36509
- South Africa Government Gazette dated 2013-06-14 number 36565
- South Africa Government Gazette dated 2013-06-21 number 36591
- South Africa Government Gazette dated 2013-06-28 number 36603
- South Africa Government Gazette dated 2013-07-11 number 36657
- South Africa Government Gazette dated 2013-08-27 number 36790
- South Africa Government Gazette dated 2013-10-21 number 36921
- South Africa Government Gazette dated 2013-12-02 number 37104
- South Africa Government Gazette dated 2013-12-12 number 37158
- South Africa Government Gazette dated 2013-12-18 number 37174
- South Africa Government Gazette dated 2013-12-18 number 37185
- South Africa Government Gazette dated 2014-01-08 number 37219
- South Africa Government Gazette dated 2014-02-21 number 37337
- South Africa Government Gazette dated 2014-03-31 number 37498
- South Africa Government Gazette dated 2014-05-30 number 37690
- South Africa Government Gazette dated 2014-06-25 number 37767
- South Africa Government Gazette dated 2014-06-27 number 37778
- South Africa Government Gazette dated 2014-07-11 number 37819
- South Africa Government Gazette dated 2014-08-25 number 37940
- South Africa Government Gazette dated 2014-12-05 number 38285
- South Africa Government Gazette dated 2015-01-20 number 38406
- South Africa Government Gazette dated 2015-02-27 number 38506
- South Africa Government Gazette dated 2015-03-30 number 38653
- South Africa Government Gazette dated 2015-03-31 number 38666
- South Africa Government Gazette dated 2015-06-12 number 38874
- South Africa Government Gazette dated 2015-07-10 number 38983
- South Africa Government Gazette dated 2015-12-17 number 39490
- South Africa Government Gazette dated 2016-01-06 number 39575
- South Africa Government Gazette dated 2016-01-08 number 39586
- South Africa Government Gazette dated 2016-01-08 number 39588
- South Africa Government Gazette dated 2016-02-03 number 39650
- South Africa Government Gazette dated 2016-03-24 number 39857
- South Africa Government Gazette dated 2016-04-15 number 39922 part 1
- South Africa Government Gazette dated 2016-05-20 number 40006
- South Africa Government Gazette dated 2016-06-03 number 40041 part 1
- South Africa Government Gazette dated 2016-06-24 number 40088 part 1
- South Africa Government Gazette dated 2016-10-07 number 40334 part 1
- South Africa Government Gazette dated 2016-10-28 number 40375 part 1
- South Africa Government Gazette dated 2017-01-19 number 40562
- South Africa Government Gazette dated 2017-01-19 number 40563
- South Africa Government Gazette dated 2017-03-03 number 40660 part 1
- South Africa Government Gazette dated 2017-04-07 number 40772 part 1
- South Africa Government Gazette dated 2017-06-09 number 40898
- South Africa Government Gazette dated 2017-10-20 number 41186 part 1
- South Africa Government Gazette dated 2017-12-08 number 41306 part 1
- South Africa Government Gazette dated 2017-12-14 number 41323
- South Africa Government Gazette dated 2017-12-18 number 41341
- South Africa Government Gazette dated 2017-12-18 number 41342 part 1
- South Africa Government Gazette dated 2018-05-11 number 41621
- South Africa Government Gazette dated 2018-06-15 number 41704 part 1
- South Africa Government Gazette dated 2018-07-06 number 41754 part 1
- South Africa Government Gazette dated 2018-07-27 number 41796 part 1
- South Africa Government Gazette dated 2018-10-26 number 41996 part 1
- South Africa Government Gazette dated 2018-12-14 number 42100
- South Africa Government Gazette dated 2019-01-17 number 42169
- South Africa Government Gazette dated 2019-01-17 number 42171
- South Africa Government Gazette dated 2019-06-28 number 42545 part 1
- South Africa Government Gazette dated 2019-07-19 number 42584 part 1
- South Africa Government Gazette dated 2020-01-15 number 42952
- South Africa Government Gazette dated 2020-05-04 number 43266
- South Africa Government Gazette dated 2020-07-03 number 43495 part 1
- South Africa Government Gazette dated 2020-07-21 number 43536
- South Africa Government Gazette dated 2020-11-05 number 43883
- South Africa Government Gazette dated 2020-11-05 number 43884
- South Africa Government Gazette dated 2020-11-20 number 43913
- South Africa Government Gazette dated 2021-01-20 number 44082
- South Africa Government Gazette dated 2021-01-20 number 44083
- South Africa Government Gazette dated 2021-01-29 number 44119
- South Africa Government Gazette dated 2021-02-18 number 44170
- South Africa Government Gazette dated 2021-02-19 number 44171
- South Africa Government Gazette dated 2021-04-01 number 44383 part 1
- South Africa Government Gazette dated 2021-05-14 number 44571
- South Africa Government Gazette dated 2021-06-01 number 44651
- South Africa Government Gazette dated 2021-08-27 number 45058 part 1
- South Africa Government Gazette dated 2021-10-29 number 45396 part 1
- South Africa Government Gazette dated 2021-11-26 number 45539
- South Africa Government Gazette dated 2021-11-26 number 45540
- South Africa Government Gazette dated 2022-01-19 number 45787
- South Africa Government Gazette dated 2022-03-11 number 46032 part 1
- South Africa Government Gazette dated 2022-06-03 number 46471 part 1
- South Africa Government Gazette dated 2023-11-10 number 49646
- South Africa Government Gazette dated 2023-12-22 number 49894
- South Africa Government Gazette dated 2023-12-22 number 49947
- South Africa Government Gazette dated 2023-12-22 number 49948
- South Africa Government Gazette dated 2024-02-02 number 50071 part 1
- Western Cape Provincial Gazette dated 2020-06-29 number 8259
- Western Cape Provincial Gazette dated 2021-06-28 number 8453
- Western Cape Provincial Gazette dated 2022-07-27 number 8636
Judgment 110
- ADCORP Fulfilment Services (Pty) Ltd v Prodigy Human Capital Architects (Pty) Ltd; In Re: Prodigy Human Capital Architects (Pty) Ltd v CCI SA (Umhlanga) (Pty) Ltd and Others (2018/17932) [2023] ZAGPJHC 579 (26 May 2023)
- AfriRent (Pty) Ltd v Rand West City Local Municipality and Another (2023-052811) [2023] ZAGPJHC 1210 (23 October 2023)
- Africa Cash & Carry (Pty) Ltd v The Commissioner for the South African Revenue Service (783/18) [2019] ZASCA 148 (21 November 2019)
- Alf’s Tippers CC v Baloyi and Others (2020/19556) [2023] ZAGPJHC 1186 (27 September 2023)
- Arena Holdings (Pty) Ltd t/a Financial Mail and Others v South African Revenue Service and Others [2023] ZACC 13 (30 May 2023)
- Assmang Proprietary Ltd v Commissioner for the South African Revenue Service and Others (91960/2015) [2023] ZAGPPHC 727 (27 June 2023)
- Attieh and Others v Commissioner for South African Revenue Services (33784/2019) [2022] ZAGPPHC 587 (6 September 2022)
- Avenant v Commissioner for the South African Revenue Service (367/2015) [2016] ZASCA 90 (1 June 2016)
- Barnard Labuschagne Incorporated v South African Revenue Service and Another [2022] ZACC 8 (11 March 2022)
- Bechan and Another v SARS Customs Investigations Unit and Others (1196/2022) [2024] ZASCA 20 (5 March 2024)
- Benhaus Mining (Proprietary) Limited v Commissioner for South African Revenue Service (165/2018) [2019] ZASCA 17 (22 March 2019)
- Black Mountain Mining (Pty) Ltd v Commissioner of the South African Revenue Service (A 78/21) [2021] ZAGPJHC 411 (7 September 2021)
- CRRC E-Loco Supply (Pty) Ltd and Commissioner for South African Revenue Service (37766/21) [2022] ZAGPPHC 820 (18 July 2022)
- CSARS v Capstone 556 (Pty) Ltd (20844/2014) [2016] ZASCA 2 (9 February 2016)
- CSARS v Marshall NO and Others (816 of 2015) [2016] ZASCA 158 (3 October 2016)
- Centaur Mining South Africa (Pty) Ltd v Cloete Murray NO and Others (1334/2022) [2024] ZASCA 34 (28 March 2024)
- Citibank N.A. South Africa Branch and Another v Commissioner For The South African Revenue Service (2022-043103) [2023] ZAGPPHC 1112 (20 September 2023)
- Commisioner for the South African Revenue Services v Khagiso Afrika Holdings (Pty) Ltd and Others (49048/2021) [2023] ZAGPPHC 29 (16 January 2023)
- Commissioner For the South African Revenue Service v Majestic Silver Trading 275 (Pty) Ltd N.N.O. and Others Majestic Silver Trading 275 (Pty) Ltd (B445/2023) [2023] ZAGPPHC 1117 (11 October 2023)
- Commissioner For the South African Revenue Services v M (A5036/2022) [2023] ZAGPJHC 789 (6 July 2023)
- Commissioner for South African Revenue Service v Absa Bank Limited and Another (596/2021) [2023] ZASCA 125 (29 September 2023)
- Commissioner for South African Revenue Service v Airports Company South Africa (785/2021) [2022] ZASCA 132 (7 October 2022)
- Commissioner for South African Revenue Service v Capitec Bank Limited (94 of 2021) [2022] ZASCA 97 (21 June 2022)
- Commissioner for South African Revenue Service v Coronation Investment Management SA (Pty) Ltd (1269/2021) [2023] ZASCA 10 (7 February 2023)
- Commissioner for South African Revenue Service v Free State Development Corporation (1222/21) [2023] ZASCA 84 (31 May 2023)
- Commissioner for South African Revenue Service v Medtronic International Trading SARL (456/2021) [2023] ZASCA 20 (3 March 2023)
- Commissioner for South African Revenue Service v Nyhonyha and Others (1150/2021) [2023] ZASCA 69 (18 May 2023)
- Commissioner for South African Revenue Service v Poulter; In Re: Poulter v Commissioner for the South African Revenue Service (A74/2021) [2022] ZAWCHC 153 (25 October 2022)
- Commissioner for South African Revenue Service v Rappa Resources (Pty) Ltd (1205/2021) [2023] ZASCA 28 (24 March 2023)
- Commissioner for South African Revenue Service v Spur Group (Pty) Ltd (320/2020) [2021] ZASCA 145 (15 October 2021)
- Commissioner for South African Revenue Service v Thistle Trust (516/2021) [2022] ZASCA 153 (7 November 2022)
- Commissioner for South African Revenue Service v Van der Merwe (211 of 2021) [2022] ZASCA 106 (30 June 2022)
- Commissioner for South African Revenue Service v Wiese and Others (15065/17) [2022] ZAWCHC 137 (9 September 2022)
- Commissioner for South African Revenue Services v Agrizzi and Another (45008/2021) [2023] ZAGPPHC 866 (24 July 2023)
- Commissioner for the South African Revenue Service ('SARS') v Zikhulise Cleaning Maintenance and Transport CC; Mpisane v Zikhulise Cleaning Maintenance and Transport CC and Another (14886; 18101/16) [2017] ZAGPPHC 45 (2 November 2017)
- Commissioner for the South African Revenue Service v Big G Restaurants (Pty) Ltd (157 of 2018) [2018] ZASCA 179 (3 December 2018)
- Commissioner for the South African Revenue Service v Char-Trade 117 CC t/a Ace Parking (776 of 2017) [2018] ZASCA 89 (31 May 2018)
- Commissioner for the South African Revenue Service v Danwet 202 (Pty) Ltd (399 of 2017) [2018] ZASCA 38 (28 March 2018)
- Commissioner for the South African Revenue Service v Executors of Estate Late Sidney Ellerine (142 of 2017) [2018] ZASCA 39 (28 March 2018)
- Commissioner for the South African Revenue Service v Huang and Others (43511/14) [2018] ZAGPPHC 669 (13 March 2018)
- Commissioner for the South African Revenue Service v KWJ Investments Service (Pty) Ltd (466 of 2017) [2018] ZASCA 81 (31 May 2018)
- Commissioner for the South African Revenue Service v Logikal Consulting (Pty) Ltd and Others (96768/16) [2018] ZAGPPHC 611 (29 March 2018)
- Commissioner for the South African Revenue Service v Stepney Investments (20192/2014) [2015] ZASCA 138 (30 September 2015)
- Commissioner for the South African Revenue Service v Van der Merwe (20152/2015) [2015] ZASCA 86 (28 May 2015)
- Commissioner for the South African Revenue Services v Grand Azania (Pty) Ltd (33257/2021) [2023] ZAGPPHC 138 (13 March 2023)
- Commissioner for the South African Revenue Services v Virgin Mobile South Africa (Pty) Ltd (A82/22) [2023] ZAGPPHC 920 (17 August 2023)
- Commissioner of the South Africa Revenue Service v Marula Platinum Mines Limited (218 of 2015) [2016] ZASCA 121 (22 September 2016)
- Crookes Brothers Limited v Commissioner of the South African Revenue Services (14179/17) [2018] ZAGPPHC 460 (8 May 2018)
- Deighton v Financial Sector Conduct Authority and Others (15703/21) [2022] ZAGPPHC 785 (1 August 2022)
- Director of Public Prosecutions, Western Cape v Parker (103/2014) [2014] ZASCA 223 (12 December 2014)
- Dorking Africa (Pty) Ltd v Commissioner for South African Revenue Service (A141/2022) [2024] ZAGPPHC 39 (25 January 2024)
- Dr JS Moroka Municipality and Others v Betram (Pty) Limited and Another (937/2012) [2013] ZASCA 186 (29 November 2013)
- Enviroserv Waste Management (Pty) Ltd v Commissioner for South African Revenue Service (154/2022) [2023] ZASCA 180 (18 December 2023)
- Erasmus v Commissioner for the South African Revenue Service (9706/21) [2023] ZAWCHC 127 (18 August 2023)
- Eskom Pension and Provident Fund v Molefe and Others (93895/19) [2022] ZAGPPHC 826 (4 July 2022)
- Eskom Pension and Provident Fund v Molefe and Others (93895/2019) [2022] ZAGPPHC 612 (12 October 2022)
- Forge Packaging (Pty) Ltd v Commissioner for South African Revenue Service (21634/2021) [2022] ZAWCHC 119 (13 June 2022)
- GB Mining and Exploration SA (Pty) Ltd v Commissioner For The South African Revenue Service (903/2012) [2014] ZASCA 29 (28 March 2014)
- Gaertner and Others v Minister of Finance and Others (12632/12) [2013] ZAWCHC 237 (8 April 2013)
- HR Focus CC v Commissioner for South African Revenue Service (1121/2020) [2023] ZAECGHC 99 (17 October 2023)
- Henque 3935 CC t/a PQ Clothing Outlet v Commissioner for SA Revenue Service (2020/35790) [2023] ZAGPJHC 186 (7 March 2023)
- I-Cat International Consulting (Pty) Ltd v Commissioner for the South African Revenue Services (41667/2021) [2023] ZAGPPHC 239 (24 April 2023)
- International Version Trading and Projects (Pty) Ltd v South African Revenue Service (6012/2021) [2024] ZAGPPHC 8 (17 January 2024)
- Joosub and Another v National Director Public Prosecutions, In Re: National Director of Public Prosecutions v Joosub and Others (8169/18) [2018] ZAGPPHC 600 (28 March 2018)
- Krok v CSARS (20230/2014; 20232/2014) [2015] ZASCA 107 (20 August 2015)
- Kusasa Refining (Proprietary) Limited v Commissioner for South African Revenue Services (56820/2021) [2022] ZAGPPHC 1197 (20 April 2022)
- Kusasa Refining (Proprietary) Ltd v Commissioner For The South African Revenue Services (56820/2021) [2023] ZAGPPHC 883 (1 August 2023)
- Lance Dickson Construction CC v Commissioner for South African Revenue Service (A 211/2021) [2023] ZAWCHC 8 (31 January 2023)
- Leuven Metals (Pty) Lt31d v Commissioner for South African Revenue Service (31356/21) [2022] ZAGPPHC 679 (19 May 2022)
- Lion Match Company (Pty) Ltd v Commissioner for the South African Revenue Service (301 of 2017) [2018] ZASCA 36 (27 March 2018)
- Lion Match Company (Pty) Ltd v Commissioner for the South African Revenue Services (A 202/2020) [2023] ZAGPPHC 615 (29 May 2023)
- Lueven Metals (Pty) Ltd v Commissioner for South African Revenue Service (728/2022) [2023] ZASCA 144 (8 November 2023)
- Lutzkie v Commissioner for the South African Revenue Services (A 72/2021) [2023] ZAGPPHC 750 (21 June 2023)
- Mail and Guardian Media Ltd and Others v Chipu NO and Others [2013] ZACC 32 (27 September 2013)
- Medox Limited v Commissioner for the South African Revenue Service (20059/2014) [2015] ZASCA 74 (27 May 2015)
- Miles Plant Hire v Commissioner SARS (20430/2014) [2015] ZASCA 98 (1 June 2015)
- Mobile Telephone Networks (Pty) Ltd v Commissioner for South African Revenue Service (855/2021) [2022] ZASCA 142 (24 October 2022)
- Motloung and Another v Minister of Finance and Others (5492/2021) [2022] ZAFSHC 152 (21 November 2022)
- Mukuru Africa (Pty) Ltd v Commissioner for South African Revenue Service (520/2020) [2021] ZASCA 116 (16 September 2021)
- National Prosecuting Authority v Dynolog Rental (Pty) Ltd t/a Dynamic Truck Rental N.N.O. and Others (4389/2022) [2023] ZAFSHC 75 (21 February 2023)
- Ndlovu and Others v Special Investigating Unit and Others ; Special Investigating Unit and Another v Ndlovu and Others (Review Application) (GP19/2021) [2021] ZAST 21 (21 December 2021)
- Nesongozwi v Commissioner for South African Revenue Service (838/2021) [2022] ZASCA 138 (24 October 2022)
- New Adventure Shelf 122 (Pty) Ltd v Commissioner of the South African Revenue Services (310 of 2016) [2017] ZASCA 29 (28 March 2017)
- PFC Properties (Pty) Ltd v Commissioner for South African Revenue Services and Others ; Brita De Robillard NO and Another v PFC Properties (Pty) Ltd and Others (409/2022; 543/2021) [2023] ZASCA 111 (21 July 2023)
- Pather v Commissioner for South African Revenue Service (52782/21) [2024] ZAGPJHC 113 (6 February 2024)
- Peter v Commissioner for South African Revenue Service (A 162/20) [2022] ZAGPPHC 807 (18 July 2022)
- Poulter v Commissioner for South African Revenue Service (A88/2023) [2024] ZAWCHC 54 (2 April 2024)
- Public Protector v Commissioner for the South African Revenue Service and Others [2020] ZACC 28 (15 December 2020)
- Puma Energy Procurement (South Africa)(Proprietary) Limited v Commissioner for the South African Revenue Service (IT24852) [2024] ZAGPJHC 4 (4 January 2024)
- Purlish Holdings (Proprietary) Limited v Commisioner for South African Revenue Service (76/2018) [2019] ZASCA 4 (26 February 2019)
- Purveyors South Africa Mine Services (Pty) Ltd v Commissioner for South African Revenue Services (135/2021) [2021] ZASCA 170 (7 December 2021)
- Ramharakh v SARS (52374/2020) [2024] ZAGPPHC 177 (21 February 2024)
- Rennies Travel (Pty) Ltd v Commissioner for South African Revenue Services (205 of 2021) [2022] ZASCA 83 (6 June 2022)
- Richards Bay Mining (Pty) Ltd v Commissioner for South Africa Revenue Service (2023-045310) [2024] ZAGPPHC 294 (26 March 2024)
- SARS v United Manganese of Kalahari (Pty) Ltd (264/2019) [2020] ZASCA 16 (25 March 2020)
- SMI Pty Ltd and Another v Commissioner for South African Revenue Services (CA25/2023) [2023] ZAECGHC 115 (21 November 2023)
- Sasol Financing International PLC v Commissioner for South African Revenue Services ; Sasol Financing International PLC and Another v Commissioner for South Africa Revenue Service and Another (58410/2018; 66502/2018) [2023] ZAGPPHC 862 (1 August 2023)
- Siyandisa Trading (Pty) Ltd v Commissioner for the South African Revenue Services (A201/2021) [2023] ZAGPPHC 91 (17 February 2023)
- South African Reserve Bank and Another v Shuttleworth and Another [2015] ZACC 17 (18 June 2015)
- Stow v Regional Magistrate, PE NO and Others, Meyer v Cooney NO and Others (2320/2013; 3986/2009) [2017] ZAECGHC 12 (9 February 2017)
- Tax Faculty NPC v South African Instituted of Taxation on NPC (48140/21) [2023] ZAGPPHC 569 (15 May 2023)
- Telkom SA SOC Limited v The Commissioner for the South African Revenue Service (239/2019) [2020] ZASCA 19 (25 March 2020)
- Trustees of the CC Share Trust and Others v Commissioner for South African Revenue Service (38211/21) [2023] ZAGPPHC 822 (24 July 2023)
- U Taxpayer v Commissioner for the South African Revenue Service (IT 24502) [2023] ZAWCHC 72 (2 June 2023)
- United Manganese of Kalahari (Pty) Ltd v Commissioner for South African Revenue Service (1231/2021) [2023] ZASCA 29 (24 March 2023)
- Unitrans Holdings Limited v Commissioner for the South African Revenue Services (A3094/2022) [2024] ZAGPJHC 11 (9 January 2024)
- Van der Walt and Another v DPP and Another (1176/2023) [2023] ZAECGHC 104 (12 October 2023)
- Volkswagen South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (1123 of 2016) [2017] ZASCA 190 (20 December 2017)
- Wingate-Pearse v Commissioner for South African Revenue Service (54038/20) [2022] ZAGPPHC 544 (30 September 2022)
- Wingate-Pearse v Commissioner of the South African Revenue Service (830 of 2015) [2016] ZASCA 109 (1 September 2016)
Legislation 8
- Customs Control Act, 2014
- Cybercrimes Act, 2020
- Diamond Export Levy (Administration) Act, 2007
- Direction by the Minister of Finance: Essential Financial Services
- Disaster Management Tax Relief Administration Act, 2020
- Income Tax Act, 1962
- Mineral and Petroleum Resources Royalty Act, 2008
- Trust Property Control Act, 1988