Thistle Trust v Commissioner for South African Revenue Service (337/22) [2024] ZACC 19 (2 October 2024)

Citation: Thistle Trust v Commissioner for South African Revenue Service (337/22) [2024] ZACC 19 (2 October 2024)
Media Neutral Citation: [2024] ZACC 19
Hearing date: 8 February 2024
Court: Constitutional Court of South Africa
Case number: 337/22
Judges: Chaskalson AJ, Majiedt J, Mathopo J, Mhlantla J, Theron J, Tshiqi J, Bilchitz AJ, Madlanga J
Judgment date: 2 October 2024
Language: English
Type: Judgment
Media summary: Download PDF (146.2 KB)

Flynote

Income Tax Act 58 of 1962 — Section 25B — Section 26A — conduit principle — capital gains tax — beneficiaries

Tax Administration Act 28 of 2011 — understatement penalties — bona fide inadvertent error

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Constitution of the Republic of South Africa, 1996 Citizenship and Immigration · Education · Environment, Climate and Wildlife · Health and Food Safety · Human Rights · International Law · Labour and Employment · Public administration	Citizenship and Immigration · Education · Environment, Climate and Wildlife · Health and Food Safety · Human Rights · International Law · Labour and Employment · Public administration
Administration of Estates Act, 1965 Finance and Money · Public administration	Finance and Money · Public administration
Income Tax Act, 1962 Finance and Money	Finance and Money
Tax Administration Act, 2011 Finance and Money	Finance and Money
Taxation Laws Amendment Act, 2001
Revenue Laws Amendment Act, 2008
Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2016