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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: south africa supreme court of appeal Year: 2012 Page 1 of about 6 results (0.064 seconds)

Oct 01 2012 (FN)

Armgold/Harmony Freegold Joint Venture (Proprietary) Vs. the Commissio ...

Court : South Africa Supreme Court of Appeal

Decided on : Oct-01-2012

..... income is defined as the total amount, in cash or otherwise, received by or accrued to or in favour of the taxpayer during the ..... objection was disallowed. the appellant appealed to the tax court, johannesburg which, on 1 august 2011, dismissed the appeal. with leave of the tax court, the appellant appeals now to this court. [4] it is useful at the outset to consider the general scheme of assessing liability for tax under the income tax act 58 of 1962 (the act). as a starting point, a taxpayer's gross ..... period of assessment. from such gross income are deducted any amounts that are exempt from normal tax in order to calculate the taxpayers income (in the present ..... same year of assessment in carrying on any other trade .... [6] two important factors arise from this: 1. first, as i have mentioned, income as defined in the act is the amount after the deduction from gross income of any amounts exempt from normal tax but before further allowable deductions under part i of schedule ii are made to arrive at the taxpayers taxable .....

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Nov 29 2012 (FN)

H R Computek (Pty) Ltd. Vs. the Commissioner for the South African Rev ...

Court : South Africa Supreme Court of Appeal

Decided on : Nov-29-2012

..... matter in respect of which a taxpayer may object. it includes an assessment made upon a taxpayer in terms of s 31. 'assessment' is not defined in the vat act. but it is in the income tax act. as harms dp put it (first south african holdings (pty) ltd v commissioner for south african revenue service73 satc 221 para 15) an assessment - is a determination ..... ? by the commissioner of one or more matters (compare itc 107728 satc 33 at 38 percorbett j). this appears from the definition of the word in s 1 of the income tax act: assessment? means the determination by the commissioner, by way of a notice of assessment (including a notice of assessment in electronic form) served in a manner contemplated in section 106 ..... matters.' [5] in the statement of the grounds of assessment delivered on 17 february 2011 in terms of rule 10 of the tax rules (made in terms of s 107a of the income tax act 58 of 1962 (the income tax act)) sars contended: when the objection (notice of objection and the letter of the grounds of objection) and the appeal (notice of appeal and the letter ..... no mention is made of a challenge to the revised capital assessment. [9] the provisions of s 107a of the income tax act and any rules made under that act apply to objections and appeals (ss 32 (2)) and 33(4) respectively of the vat act). rule 4 states that the notice of objection must be in a form prescribed by the commissioner of sars and .....

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Mar 02 2012 (FN)

New Balance Athletic Shoe Inc Vs. Abdullah Mohamed Dajee No. and Other ...

Court : South Africa Supreme Court of Appeal

Decided on : Mar-02-2012

..... to this court, and rejected, in victorias secret. there nicholas aja said that to accede to the invitation would pre-empt s 35 of the present trade marks act, which had not yet come into existence, and his observation naturally carries even more weight now that the section does exist. [32] but in any event i ..... registered the court may rectify the register on the ground that the mark is wrongly entered on the register.? in the appeal in the seven up case loc cit latham cj said at 215-6: the use of the trade mark elsewhere than in australia is not in itself a relevant matter, nor is registration of ..... of the goods of the foreign trader in australia. it is not then a mark which another trader is entitled to apply to register under the trade marks act because it is not his property but the property of the foreign trader. the registrar is entitled to refuse to register the mark for such goods. if ..... the effect of these cases is that in the absence of fraud it is not unlawful for a trader to become the registered proprietor under the trade marks act of a mark which has been used, however extensively, by another trader as a mark for similar goods in a foreign country, provided the foreign mark has ..... to the registrar for the removal from the register of new balance incs trade marks, relying for his application on s 27(1)(b) of the trade marks act 194 of 1993, which allows for such removal at the instance of an interested party on the grounds of non-use. [7] apart from opposing that application .....

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Nov 08 2012 (FN)

South African Property Owners Association Vs. the Council of the City ...

Court : South Africa Supreme Court of Appeal

Decided on : Nov-08-2012

..... by or on behalf of the municipality; and (b) if authorised by national legislation, other taxes, levies and duties appropriate to local government or to the category of local government into which that municipality falls, but no municipality may impose income tax, value-added tax, general sales tax or customs duty. (2) the power of a municipality to impose rates on property, surcharges ..... on fees for services provided by or on behalf of the municipality, or other taxes, levies or duties (b) may be regulated by national legislation. [8] the relevant national legislation is the systems act, the finance act and the rates act. the three acts ..... . it should also be considered that this may be a politically more acceptable method as these businesses also have means to claim these costs from company tax. it does not affect the domestic income of residents, although certain businesses have claimed that the current increases already caused small businesses to close down. this would have a detrimental impact on the ..... when an annual budget is tabled it must be accompanied, inter alia, by draft resolutions approving the budget and imposing any municipal tax (that is, rates) and setting any municipal tariffs (s 17(3)). the rates act provides that the levying of rates must form part of the municipalitys annual budget process set out in chapter 4 of the finance .....

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Nov 27 2012 (FN)

Road Accident Fund Vs. Thokozane Duma and Others

Court : South Africa Supreme Court of Appeal

Decided on : Nov-27-2012

..... ), whether or not the raf 4 form correctly assessed the claimants injury as serious, constitutes administrative action as contemplated by the promotion of administrative justice act 3 of 2000 (paja). (a decision is defined in paja to include the making of a determination.) the position is therefore governed by the ..... , for purposes of s 17, a serious injury has been incurred and the resolution of disputes arising from any matter provided for in the act. [6] pursuant to s 26, the road accident fund regulations of 2008 were then promulgated by the minister through publication in the government gazette ..... that the issue whether the plaintiff had suffered serious injury had not been determined by the method prescribed by the regulations promulgated under the act and that the high court should therefore not have awarded general damages. the issues that arose from these contentions will be best understood, ..... saldulker ajja concurring): [1] the appellant in these four appeals is the road accident fund (the fund) established in terms of the road accident fund act 56 of 1996. the four appellants as plaintiffs (the plaintiffs) instituted separate actions against the fund in the south gauteng high court, johannesburg, for ..... 2005 which took effect on 1 august 2008. prior to these amendments, the act allowed victims of motor accidents to claim their general damages from the fund in full. the problem that arose was that the income derived by the fund from the levy charged to motorists on the fuel .....

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Nov 29 2012 (FN)

The General Council of the Bar of South Africa and Another Vs. Brenton ...

Court : South Africa Supreme Court of Appeal

Decided on : Nov-29-2012

..... context of the administration of justice generally and in the particular case. [163] turning to the specific issue of failure to make returns of and to pay income tax mason p held that this was clearly dishonest and went on as follows: 85 i emphatically dispute the proposition that defrauding "the revenue" for personal gain is ..... rondel v w [1966] 1 all er (qb) at 479 cited in natal law society v n 1985 (4) sa 115 (n) at 121i-122b. 65. act 89 of 1991 (the vat act). 66. minister of finance and another v law society, transvaal [1991] zasca 88; 1991 (4) sa 544 (a) at 556h-557a. 67. serrurier and another ..... to repay moneys as a condition for further practice. [79] the second matter i find it necessary to deal with concerns only geach sc. the value added tax act 89 of 1991 requires every person who carries on an enterprise to be registered as a vendor. in its affidavit the gcb said that in the course of ..... inspection he disclosed what would have been apparent from them, namely that he had never registered as a vendor in terms of the value added tax act,65notwithstanding the fact that he had for many years earned considerably more than the statutory threshold at which such registration is mandatory. nor had he accounted for ..... if they do not do so then there is a loss to the revenue. the reason is that in terms of s 7(1)(a) of the vat act, vat is only payable by a vendor on the supply of goods or services. attorneys may be obliged to procure services for their clients, such as the services of .....

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