Africa Cash & Carry (Pty) Ltd v The Commissioner for the South African Revenue Service (783/18) [2019] ZASCA 148 (21 November 2019)

Jurisdiction
South Africa
Citation
Africa Cash & Carry (Pty) Ltd v The Commissioner for the South African Revenue Service (783/18) [2019] ZASCA 148 (21 November 2019)
Media Neutral Citation
[2019] ZASCA 148
Hearing date
6 November 2019
Court
Supreme Court of Appeal of South Africa
Case number
783/18
Judges
Koen AJA, Zondi JA, Hughes AJA, Navsa JA, Swain JA
Judgment date
21 November 2019
Language
English
Type
Judgment
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Flynote

Income and value added tax – Tax Administration Act 28 of 2011
– powers of tax court to alter assessment under s 129(2)(b) – whether SARS proved that the methods of assessment used were reasonable – whether the tax court ought
to have remitted the assessment - s 89 quat interest.

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Cited documents 15

Judgment 12
  1. Avenant v Commissioner for the South African Revenue Service (367/2015) [2016] ZASCA 90 (1 June 2016)
  2. Bato Star Fishing (Pty) Ltd v Minister of Environmental Affairs and Tourism and Others [2004] ZACC 15 (12 March 2004)
  3. Bel Porto School Governing Body and Others v Premier of Western Cape Province and Another [2002] ZACC 2 (21 February 2002)
  4. Commissioner South African Revenue Services v Pretoria East Motors (Pty) Ltd (291/2012) [2014] ZASCA 91 (12 June 2014)
  5. Commissioner for the South African Revenue Service v Stepney Investments (20192/2014) [2015] ZASCA 138 (30 September 2015)
  6. Head of the Western Cape, Education Department and Others v Governing Body of the Point High School and Others (584/2007) [2008] ZASCA 48 (31 March 2008)
  7. Michael and Another v Linksfield Park Clinic (Pty) Ltd and Another (1) (361/1998) [2001] ZASCA 12 (13 March 2001)
  8. National Society for the Prevention of Cruelty to Animals v Minister of Agriculture, Forestry and Fisheries and Others [2013] ZACC 26 (11 July 2013)
  9. National Treasury and Others v Opposition to Urban Tolling Alliance and Others [2012] ZACC 18 (20 September 2012)
  10. Oudekraal Estates (Pty) Ltd v City of Cape Town and Others (41/2003) [2004] ZASCA 48 (28 May 2004)
  11. Retail Motor Industry Organisation and Another v Minister of Water & Environmental Affairs and Another (145/2013) [2013] ZASCA 70 (23 May 2013)
  12. Rustenburg Platinum Mines Ltd (Rustenburg Section) v Commission for Conciliation, Mediation and Arbitration and Others (598/2005) [2006] ZASCA 175 (26 September 2006)
Legislation 3
  1. Income Tax Act, 1962
  2. Promotion of Administrative Justice Act, 2000
  3. Tax Administration Act, 2011

Documents citing this one 4

Judgment 4
  1. Black Mountain Mining (Pty) Ltd v Commissioner of the South African Revenue Service (A 78/21) [2021] ZAGPJHC 411 (7 September 2021)
  2. Commissioner for South African Revenue Service v Rappa Resources (Pty) Ltd (1205/2021) [2023] ZASCA 28 (24 March 2023)
  3. Poulter v Commissioner for South African Revenue Service (A88/2023) [2024] ZAWCHC 54 (2 April 2024)
  4. Trustees of the CC Share Trust and Others v Commissioner for South African Revenue Service (38211/21) [2023] ZAGPPHC 822 (24 July 2023)