South Africa: Tax Court

January 2005

• TC Case No 11244 : Whether marketing agents were independent contractors exempted from payment of employees' tax or not - paragraph 2(1) of the Fourth Schedule to the Income Tax Act (11244) [2005] ZATC 1; 67 SATC 142 (27 January 2005)

February 2005

• TC Case No 11247 : Whether amounts paid by investors can be said to have been received as gross income - Section 1 of the Income Tax Act (11247) [2005] ZATC 2 (2 February 2005)

March 2005

• TC Case No 11337 : Whether property acquired by a partnership for speculative purposes disposed of at a loss due to unforeseeable reasons is deductible - section 24H(5) (11337) [2005] ZATC 4; 67 SATC 262 (16 March 2005)
• TC Case No 11282 : Whether certain fraudulent share dealing profits constituted part of gross income or not - section 1 (11282) [2005] ZATC 5; 67 SATC 236 (18 March 2005)
• TC Case No 11410 : Whether bequest is a discharge of a debt for no consideration - paragraphs 12(5) and 40(2) of the Eighth Schedule to the Income Tax Act (11410) [2005] ZATC 3; 67 SATC 256 (24 March 2005)

April 2005

• TC Case Nos 11553, 11554, 11555 : Whether income received as part of a life right forms part of gross income or not - section 1 (11553, 11554, 11555) [2005] ZATC 6; 67 SATC 230 (7 April 2005)

May 2005

• TC Case No 11398 : Whether to open an assessment based on an objection received after the prescribed period within to lodge an objection - section 79 (11398) [2005] ZATC 7; 67 SATC 297 (3 May 2005)
• TC Case No 11362 : Whether amounts paid are deductible in terms of section 11(a) (11362) [2005] ZATC 8; 68 SATC 297 (5 May 2005)
• TC Case No 11024 : Whether a person money lender or not and whether expenses deductible or not - section 11(a) (11024) [2005] ZATC 9; 68 SATC 57 (18 May 2005)

June 2005

• TC Case No 11100 : Whether restraint of trade was quid pro quo for the restraint of undertaking, therefore capital or whether a percentage is taxable - definition of gross income (11100) [2005] ZATC 10; 68 SATC 25 (16 June 2005)
• TC Case No 11564 : Whether a person is an independent contractor and whether a close corporation was a personal service company - Fourth Schedule to the Income Tax Act (11564) [2005] ZATC 11; 67 SATC 303 (29 June 2005)

August 2005

• TC Case No 11220 : Whether three separate restraint of trade payments received are taxable or not - definition of gross income (11220) [2005] ZATC 12; 68 SATC 255 (10 August 2005)
• TC Case No 11329 : Whether person had traded or earned income from trading activities for assessed loss purposes - sections 11 and 20 (11329) [2005] ZATC 13; 68 SATC 67 (10 August 2005)
• TC Case No 11283 : Whether the sale of a shareholding in a company is deductible or not - section 22(2) (11283) [2005] ZATC 14; 68 SATC 169 (19 August 2005)
• TC Case No 11135 : Whether monthly payments constituted annuities - para (a) of definition of gross income (11135) [2005] ZATC 15; 67 SATC 377 (30 August 2005)

September 2005

• TC Case No 11515 : Whether lumpsum benefit is taxable in hands of taxpayer - para (e) of the definition of gross income (11515) [2005] ZATC 16; 68 SATC 34 (5 September 2005)

October 2005

• TC Case No 11454 : Whether royalty payments made to an off shore parent company are deductible - section 11(a) (11454) [2005] ZATC 17; 68 SATC 9 (20 October 2005)

November 2005

• VAT Case No 304 : Whether tax court has jurisdiction to decide on constitutionality of an Act of Parliament (VAT Case 304) [2005] ZATC 18; 68 SATC 117 (7 November 2005)
• TC Case No 11466 : Whether moneys paid constituted non-taxable capital amounts or not (11466) [2005] ZATC 19; 68 SATC 83 (14 November 2005)
• TC Case No 4/2005 : Applications on Notice (5-Apr) [2005] ZATC 20; 68 SATC 193 (28 November 2005)

December 2005

• TC Case No 11423 : Allowance in terms of section 12(C)(1)(b) - 8 December 2005 (11423) [2005] ZATC 21; 68 SATC 105 (8 December 2005)