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Confirmation of the order of constitutional invalidity granted by the High Court — North West Gambling Act 2 of 2001 — Sections 84(1)(e), 87(1)(a), and 87(3) of the North West Gambling Act — Regulation 73(1) of the North West Gambling Regulations 2002
Section 228(1)(a) of the Constitution — Provincial Tax Regulation Process Act 53 of 2001 — Imposition of tax and levies by Member of the Executive Council — Application of the dominant purpose test to determine whether a charge amounts to a tax or levy — Sufficient nexus is required between the impugned charge and the regulatory scheme of the statute to determine whether the charge is a tax
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Cited documents 10
Judgment 10
- All Pay Consolidated Investment Holdings (Pty) Ltd and Others v Chief Executive Officer of the South African Social Security Agency and Others (Corruption Watch and Centre for Child Law as Amici Curiae) [2014] ZACC 12 (17 April 2014)
- Certification of the Constitution of the Republic of South Africa, 1996 [1996] ZACC 26 (6 September 1996)
- Commissioner for Inland Revenue v First National Industrial Bank Ltd (381/1988) [1990] ZASCA 49 (18 May 1990)
- Fedsure Life Assurance Ltd and Others v Greater Johannesburg Transitional Metropolitan Council and Others [1998] ZACC 17 (14 October 1998)
- Gaertner and Others v Minister of Finance and Others [2013] ZACC 38 (14 November 2013)
- Jordan and Others v S (CCT 31/01) [2002] ZACC 22 (9 October 2002)
- Phillips and Another v Director of Public Prosecutions and Others [2003] ZACC 1 (11 March 2003)
- Randburg Management District v West Dunes Properties (451/2013) [2015] ZASCA 135 (30 September 2015)
- South African Reserve Bank and Another v Shuttleworth and Another [2015] ZACC 17 (18 June 2015)
- Spilhaus Property Holdings (Pty) Ltd and Others v MTN Mobile Telephone Networks (Pty) Ltd and Another [2019] ZACC 16 (24 April 2019)