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A Co Ltd v Commissioner for the South African Revenue Service (12323; 12324)   flag  1

[2009] ZATC 3
South Africa Tax Court
South Africa
14th May, 2009

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
A Co Ltd v Commissioner for the South African Revenue Service (12323 [2009] ZATC 5 South Africa Tax Court South Africa 14 May 2009 SAFLII flag

Legislation Cited

Legislation Name Provision
Act (Cth) s1, s11, s45, s107A

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Anglo-Persian Oil Co Ltd v Dale [1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253 United Kingdom circa 1932 LexisNexis / Westlaw flag 46
Pridecraft Pty Ltd v FCT [2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210 Federal Court of Australia Australia - Commonwealth 23 Dec 2004 AustLII flag 40
Port Elizabeth Electric Tramway Co Ltd v CIR [1936] CPD 241; 8 SATC 13 South Africa circa 1936 flag 27
Hancock v General Reversionary and Investment Co , Ltd [1919] 1 KB 25; 7 Tax Cas 358 United Kingdom circa 1919 LexisNexis / Westlaw flag 25
Spotlight Stores Pty Ltd v FCT [2004] FCA 650; (2004) 55 ATR 745 Federal Court of Australia Australia - Commonwealth 25 May 2004 AustLII flag 20
De Beers Holdings (Pty) Ltd v Commissioner for Inland Revenue 1986 1 SA 8 South Africa circa 1986 LexisNexis flag 14
Joffe & Co Ltd v Commissioner for Inland Revenue [1946] AD 157 circa 1946 12
Burgess v Commissioner of Inland Revenue [1993] ZASCA 88; 1993 4 SA 161; 55 SATC 185 Supreme Court of Appeal of South Africa South Africa circa 1993 SAFLII flag 9
Rowntree & Co Ltd v Curtis [1925] 1 KB 328; (1924) 8 Tax Cas 678 United Kingdom circa 1925 LexisNexis / Westlaw flag 7
Nasionale Pers Bpk v KBI 1986 3 SA 549 South Africa circa 1986 LexisNexis flag 6
Turnbull v CIR 1953 2 SA 573 South Africa circa 1953 LexisNexis flag 6
Heather (Inspector of Taxes) v P-E Consulting Group Ltd [1973] 1 All ER 8 United Kingdom circa 1973 LexisNexis flag 5
Csars v Smith 2002 6 SA 621 South Africa circa 2002 LexisNexis flag 4
Commissioner for Inland Revenue v Sunnyside Centre (Pty) Ltd (86/95) [1996] ZASCA 102; 1997 1 SA 68 Supreme Court of Appeal of South Africa South Africa 20 Sep 1996 SAFLII flag 4
SIR v John Cullum Construction Co (Pty) Ltd 1965 4 SA 697 South Africa circa 1965 LexisNexis flag 3
2004 4 SA 804 2004 4 SA 804 South Africa circa 2004 LexisNexis flag 2
Vodafone Cellular Ltd v G Shaw (HM's Inspector of Taxes) [1997] EWCA Civ 1297 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Mar 1997 BAILII flag 2
(1997) 60 Satc 26 (1997) 60 SATC 26 South Africa circa 1997 flag 2
[1914] 3 KB 675 [1914] 3 KB 675 United Kingdom circa 1914 LexisNexis / Westlaw flag 2
1727 64 Satc 275 1727 64 SATC 275 South Africa flag 2
12 Satc 72 12 SATC 72 South Africa flag 2
A Co Ltd v Commissioner for the South African Revenue Service (12323 [2009] ZATC 5 South Africa Tax Court South Africa 14 May 2009 SAFLII flag

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