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Richards Bay Iron & Titanium (Pty) Ltd & another v Commissioner for Inland Revenue   flag  12

[1995] ZASCA 81; 1996 1 SA 311
Supreme Court of Appeal of South Africa
South Africa
24th August, 1995

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner for the South African Revenue Service v Atlas Copco South Africa (Pty) Ltd (834/2018) [2019] ZASCA 124; 2020 4 SA 61; [2019] 4 All SA 635 Supreme Court of Appeal of South Africa South Africa 27 Sep 2019 SAFLII flag
Benhaus Mining (Proprietary) Ltd v Commissioner for the South African Revenue Service (165/2018) [2019] ZASCA 17; 2020 3 SA 325 Supreme Court of Appeal of South Africa South Africa 22 Mar 2019 SAFLII flag 2
Commissioner for the South African Revenue Services v Volkswagen South Africa (Pty) Ltd (1028/2017) [2018] ZASCA 116; 2019 2 SA 362; [2018] 4 All SA 289 Supreme Court of Appeal of South Africa South Africa 19 Sep 2018 SAFLII flag 2
XYZ (Pty) Ltd v Commissioner For The South African Revenue Service (13626) [2018] ZATC 12 South Africa Tax Court South Africa 17 May 2018 SAFLII flag
Commissioner of the South Africa Revenue Service v Marula Platinum Mines Ltd (218/2015) [2016] ZASCA 121; 2017 2 SA 398; [2016] 4 All SA 299 Supreme Court of Appeal of South Africa South Africa 22 Sep 2016 SAFLII flag 1
Avenant v Commissioner for the South African Revenue Service (367/2015) [2016] ZASCA 90 Supreme Court of Appeal of South Africa South Africa 1 Jun 2016 SAFLII flag 1
Commissioner for South African Revenue Services v South African Custodial Services (Pty) Ltd (131/2011) [2011] ZASCA 233; 2012 1 SA 522; [2012] 2 All SA 237 Supreme Court of Appeal of South Africa South Africa 30 Nov 2011 SAFLII flag 8
Csars v Foskor [2010] ZASCA 45; [2010] 3 All SA 594 Supreme Court of Appeal of South Africa South Africa 31 Mar 2010 SAFLII flag 8
X (Pty) Ltd v Commissioner for the South African Revenue Service: Income Tax: Trading stock (phosphate bearing ore) (12463) [2008] ZATC 5 South Africa Tax Court South Africa 10 Dec 2008 SAFLII flag
Ernst Bester Trust v Commissioner of South African Revenue Services (282/07) [2008] ZASCA 55; 2008 5 SA 279 Supreme Court of Appeal of South Africa South Africa 26 May 2008 SAFLII flag
TC Case No 11283 : Whether the sale of a shareholding in a Co is deductible or not - section 22(2) (11283) [2005] ZATC 14 South Africa Tax Court South Africa 19 Aug 2005 SAFLII flag
Syfrets Participation Bond Managers Ltd v Commissioner for South African Revenue Service (620/98) [2000] ZASCA 80; 2001 2 SA 359 Supreme Court of Appeal of South Africa South Africa 30 Nov 2000 SAFLII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commercial and General Acceptance Ltd v FCT [1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842 High Court of Australia Australia - Commonwealth circa 1977 AustLII flag 58
J Rowe & Son Pty Ltd v FCT [1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121 High Court of Australia Australia - Commonwealth 31 Aug 1971 AustLII flag 74
(1971) 2 Atr 497 (1971) 2 ATR 497 Australia circa 1971 Legal Online / Westlaw flag 30
Henderson v FCT [1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298 High Court of Australia Australia - Commonwealth 19 Feb 1970 AustLII flag 139
Duple Motor Bodies Ltd v Ostime [1961] UKHL 6; [1961] 2 All ER 167; 39 Tax Cas 537; [1961] 1 WLR 739 House of Lords United Kingdom 28 Mar 1961 BAILII flag 31
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 243
George Thompson & Co Ltd v C lR (1927) 12 Tax Cas 1091 United Kingdom circa 1927 flag 6
1 Atr 133 1 ATR 133 Australia circa 1938 Legal Online / Westlaw flag 16
1 Aitr 416 1 AITR 416 Australia circa 1938 flag 2

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