- Flynote
-
Value-Added Tax Act 89 of 1991 — whether a supply free of charge may constitute a taxable supply
Value-Added Tax Act 89 of 1991 — section 16(3)(c) — whether the supply of an insurance contract to borrowers who pay interest and fees made exclusively in the course or furtherance of an exempt activity — whether the amount in section 16(3)(c) may be apportioned where the insurance contract is supplied only partly in the course or furtherance of an enterprise — significance of taxpayer’s failure to plead apportionment
Loading PDF...
This document is 709.4 KB. Do you want to load it?
Cited documents 9
Judgment 7
- Big G Restaurants (Pty) Ltd v Commissioner for the South African Revenue Service [2020] ZACC 16 (21 July 2020)
- Commissioner for South African Revenue Service v Capitec Bank Limited (94 of 2021) [2022] ZASCA 97 (21 June 2022)
- Mtolo and Another v Lombard and Others [2021] ZACC 39 (8 November 2021)
- Paulsen and Another v Slip Knot Investments 777 (Pty) Ltd [2015] ZACC 5 (24 March 2015)
- Shiva Uranium (Pty) Limited (In Business Rescue) and Another v Tayob and Others [2021] ZACC 40 (9 November 2021)
- Standard Bank of South Africa Ltd v Oneanate Investments (Pty) Ltd (in liquidation) (205/1996) [1997] ZASCA 94 (14 November 1997)
- Telkom SA SOC Limited v City of Cape Town and Another [2020] ZACC 15 (25 June 2020)