Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd and Others
| Jurisdiction | South Africa |
| Citation | 2007 (6) SA 601 (SCA) |
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9 practice notes
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Mpange and Others v Sithole
...(ie the occupants per each unit), including the applicants, were to be reduced to monthly rental of R170 per lessee or housing unit. J 2007 (6) SA p601 Satchwell [88] Should the respondent take steps to renovate and repair the building and render it fit for human habitation he is not preclu......
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Taxing the President: The Income Tax Implications of the Security Improvements made to the Private Residence of President Jacob Zuma
...323.89 Commissione r for Inland Revenue v B utcher Brothers (P ty) Ltd 1945 AD 301 322.90 De Koker & William s Silke para 2.13. 91 2007 6 SA 601 (SCA).92 Para 15.93 Para 15. (Conradie J’s judg ment is incorrect ly attributed t o ITC 701 1950 17 SATC 108. The judgment of Conradie J, who p re......
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Tax Administration Act : fulfilling human rights through efficient and effective tax administration
...see CIR v Butcher Brothers (Pty) Ltd 1945 AD301; CIR v Hersov 1952 1 SA 485 (A) 491-493; CSARS v BrummeriaRenaissance (Pty) Ltd 2007 6 SA 601 (SCA) paras 11-19.45 For the meaning of ‘received by’, see CSARS v Cape Consumers (Pty) Ltd1999 4 SA 1213 (C) 1221-1223. 46 For the meaning of ‘accru......
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Commissioner, SARS v Brummeria Renaissance (Pty) Ltd and Others: Does the Judgement Benefit an Understanding of the Concept “Amount”?
...of the judgement of Cloete JA in Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd and Others 2007 6 SA 601 (SCA)]Enelia Jansen van RensburgLLB LLM (in Taxation Law)Lecturer, University of Melbourne and temporary lecturer, University of Stellenbosch1 Introductio......
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4 cases
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Mpange and Others v Sithole
...(ie the occupants per each unit), including the applicants, were to be reduced to monthly rental of R170 per lessee or housing unit. J 2007 (6) SA p601 Satchwell [88] Should the respondent take steps to renovate and repair the building and render it fit for human habitation he is not preclu......
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Sasol Oil (Pty) Ltd v Commissioner For The South African Revenue Service
...29 — 38. [7] Page 152 [8] Page 148 [9] Adv PA Solomon SC assisted by Adv Cane [10] Adv PA Solomon SC assisted by Adv JMA Cane SC [11] 2007 (6) SA 601 (SCA) [12] Adv. D Fine assisted by Adv J [13] Para [24] ...
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First South African Holdings (Pty) Ltd v Commissioner for South African Revenue Service
...assessment of that amount. That is unthinkable (Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd 2007 (6) SA 601 (SCA) para 26). [19] In the result the appeal is dismissed with costs including the costs of two counsel. L T C Harms Deputy President 2011 JDR 0449 ......
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Commissioner, South African Revenue Service v Stepney Investments (Pty) Ltd
...[1985] ZASCA 32): dictum at 775C applied Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd and Others B 2007 (6) SA 601 (SCA) ([2007] 4 All SA 1338; [2007] ZASCA 99): Coopers (South Africa) (Pty) Ltd v Deutsche Gesellschaft für Schädlingsbekämpfung mbH 1976 (3) S......
5 books & journal articles
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Taxing the President: The Income Tax Implications of the Security Improvements made to the Private Residence of President Jacob Zuma
...323.89 Commissione r for Inland Revenue v B utcher Brothers (P ty) Ltd 1945 AD 301 322.90 De Koker & William s Silke para 2.13. 91 2007 6 SA 601 (SCA).92 Para 15.93 Para 15. (Conradie J’s judg ment is incorrect ly attributed t o ITC 701 1950 17 SATC 108. The judgment of Conradie J, who p re......
-
Tax Administration Act : fulfilling human rights through efficient and effective tax administration
...see CIR v Butcher Brothers (Pty) Ltd 1945 AD301; CIR v Hersov 1952 1 SA 485 (A) 491-493; CSARS v BrummeriaRenaissance (Pty) Ltd 2007 6 SA 601 (SCA) paras 11-19.45 For the meaning of ‘received by’, see CSARS v Cape Consumers (Pty) Ltd1999 4 SA 1213 (C) 1221-1223. 46 For the meaning of ‘accru......
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Commissioner, SARS v Brummeria Renaissance (Pty) Ltd and Others: Does the Judgement Benefit an Understanding of the Concept “Amount”?
...of the judgement of Cloete JA in Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd and Others 2007 6 SA 601 (SCA)]Enelia Jansen van RensburgLLB LLM (in Taxation Law)Lecturer, University of Melbourne and temporary lecturer, University of Stellenbosch1 Introductio......
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Leasehold improvements - the VAT implications
...fact derived an ‘amount’ that fell within the ambit of the definition of ‘gross 28 Per Lady Justice Gloster in the Airtours case. 29 2007 (6) SA 601 (SCA), 69 SATC DES KRUGER • ANNE BARDOPOULOSLeasehold Improvements: The VAT Implications39© SIBER INKincome’, notwithstanding that no explici......
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9 provisions
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Mpange and Others v Sithole
...(ie the occupants per each unit), including the applicants, were to be reduced to monthly rental of R170 per lessee or housing unit. J 2007 (6) SA p601 Satchwell [88] Should the respondent take steps to renovate and repair the building and render it fit for human habitation he is not preclu......
-
Taxing the President: The Income Tax Implications of the Security Improvements made to the Private Residence of President Jacob Zuma
...323.89 Commissione r for Inland Revenue v B utcher Brothers (P ty) Ltd 1945 AD 301 322.90 De Koker & William s Silke para 2.13. 91 2007 6 SA 601 (SCA).92 Para 15.93 Para 15. (Conradie J’s judg ment is incorrect ly attributed t o ITC 701 1950 17 SATC 108. The judgment of Conradie J, who p re......
-
Tax Administration Act : fulfilling human rights through efficient and effective tax administration
...see CIR v Butcher Brothers (Pty) Ltd 1945 AD301; CIR v Hersov 1952 1 SA 485 (A) 491-493; CSARS v BrummeriaRenaissance (Pty) Ltd 2007 6 SA 601 (SCA) paras 11-19.45 For the meaning of ‘received by’, see CSARS v Cape Consumers (Pty) Ltd1999 4 SA 1213 (C) 1221-1223. 46 For the meaning of ‘accru......
-
Commissioner, SARS v Brummeria Renaissance (Pty) Ltd and Others: Does the Judgement Benefit an Understanding of the Concept “Amount”?
...of the judgement of Cloete JA in Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd and Others 2007 6 SA 601 (SCA)]Enelia Jansen van RensburgLLB LLM (in Taxation Law)Lecturer, University of Melbourne and temporary lecturer, University of Stellenbosch1 Introductio......
Request a trial to view additional results