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Taxpayers Rights When Audited By Tax Authorities In South Africa (Chapter 7.7) Final Post



Posted in sections, this is my Doctoral Thesis on taxpayers rights when audited by the tax authorities in South Africa – equally applicable to many English-based law systems in Africa and abroad (eg. India). This will be of particular use to any tax practitioners doing work in Africa and in other English-based legal systems around the world.

Analysis of Challenging The Commissioner’s Discretionary Powers In Auditing Taxpayers under The Constitution of The Republic of South Africa

CHAPTER 7 – CONCLUSION

7.7 THE PROPOSED TAX ADMINISTRATION ACT – Final Post

The proposed Tax Administration Act 28 of 201144 does not negatively impact on the ability for taxpayers to use the ‘just cause’ defence analysed in this thesis, when taxpayers refuse to participate in SARS’ audits due to SARS’ inability to illustrate to taxpayers the scope and purpose of the audit and inquiry by invoking its powers in terms of ss 3, 40 through 49 of the Tax Administration Act.

Furthermore, some of the amendments to the existing tax administration legislation that is proposed in the Tax Administration Act will only enhance the ability for taxpayers to raise the ‘just cause’ defence.

Should SARS attempt to enforce its will to proceed with an audit and inquiry through the various search and seizure mechanisms available to it in the Tax Administration Act, that decision taken by SARS will clearly fall into the ambit of ‘administrative action’ as defined in the PAJA, and the provisions of ss 6(1), 7(1) and 8(1) of PAJA as analysed in this thesis will be available to taxpayers to take the decision by SARS to conduct the search and seizure process, under review. If correspondence is placed before the High Court setting out the information that taxpayers have sought to clarify the scope and purpose of the audit and inquiry, and show that SARS have ignored these requests, this will cast SARS in a bad light before the High Court – with much explaining to do. Unless the taxpayer concerned is suspected of committing fraud that SARS can prima facie demonstrate to the High Court,45 in all probability the search and seizure process will be set aside, and all ‘relevant information’ seized will be either returned to the taxpayer, or placed in a neutral secure place for access by the taxpayer, but not SARS. SARS access will usually depend on terms and conditions being agreed upon between the parties as to the process the audit and inquiry will follow.46

The conclusion is that compelling SARS to diligently perform its obligations under the Constitution, in terms of ss 1(c), 33, 41(1), 195(1) and 237, will equip taxpayers with a ‘just cause’ defence not to participate in an audit or inquiry, unless SARS complies with the requests from the taxpayer as to the scope and purpose of the audit, and taxpayers will be entitled to review the conduct of SARS in terms of PAJA, or, by virtue of the constitutional principle of legality, through a Rule 53application to the High Court, should SARS seek to compel the taxpayer to participate in the inquiry and audit. Nothing in the proposed Tax Administration Act will change this conclusion.

This is the final post.  Review Footnotes and Bibliography below.

*****************

Footnotes:

43 See section 3.5: Procedural Fairness supra.
44 Hereinafter referred to as the ‘Tax Administration Act’.
45 Investigating Directorate: Serious Economic Offences and Others v Hyundai Motor Distributors (Ply) Ltd and Others:In re Hyundai Motor Distributors (Pty) Ltd and Others v Smit NO and Others 2001 (1) SA 545 (CC), (2000 (10) BCLR 1079) where the Constitutional Court held at para [37]: ‘It is implicit in the section that the judicial officer will in his or her mind to the question whether the suspicion which led to the preparatory investigation, and the need for the search and seizure to be sanctioned, are sufficient to justif the invasion of privacy that is to take place. On the basis of that information, the judicial officer has to make an independent evaluation and determine whether or not there are reasonable grounds to suspect that an object that might have a bearing on a preparatory investigation is on the targeted premises.’
46 On the basis of unreasonable conduct by SARS exceeding the boundaries of what would be considered proportional to the result SARS is attempting to achieve – obtaining information for an inquiry and audit; See section 3.4.2: Proportionality supra; This is also based on the experience of the writer in bringing an appplication of a similar nature on behalf of a taxpayer against SARS in 2002 in the unreported matter of Drs Du Buisson, Bruinette & Kramer Inc. v C:SARS Case No. 4595/02 in the High Court of the Transvaal Provincial Division, and subsequent similar applications over the past 12 years. None of the applications were finally argued before the High Court. All applications were settled in negotiations with SARS where its legal department agreed to a process to be followed in accessing information required for specific aspects of the audit and inquiry in circumstances where the taxpayers understood the scope and purpose of the audit. In all instances the result of the audits resulted in no revised assessments being issued against the taxpayers concerned. In one instance, a consent court order was taken against SARS to rescind a defective letter of findings, denying SARS the opportunity to raise revised assessments, as the years of assessment prescribed a few days later – Xstrata South Africa (Pty) Ltd v C:SARS North Gauteng Provincial Division Case No 53772/2010 (unreported 21 September 2010).

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APPENDIX C
LOCAL CASE LAW
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Albutt v Centre for the Study of Violence and Reconciliation 2010 (3) SA 293 (CC).
Alliance Cash & Carry (Pty) Ltd v Commissioner South African Revenue Service
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Amoils v Johannesburg City Council 1943 TPD 386.
Arepee Industries Ltd v CIR 1993 (2) SA 216 (N); 55 SATC 139.
Attorney-General, Eastern Cape v Blom 1988 (4) SA 645 (A).
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Bailey v Commissioner for Inland Revenue 1933 AD 204.
Bangtoo Bros v National Transport Commission 1973 (4) SA 667 (N).
Bank Windhoek Bpk v Rajie en ‘n Ander 1994 (1) SA 115 (A).
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Bernstein and Others v Bester No and Others 1996 (4) BCLR 449 (CC).
Bhugwan v JSE Ltd 2010 (3) SA 335 (GSJ).
253
Blacker v University of Cape Town & another 1993 (4) SA 402 (C).
Bloem v Minister of Law and Order 1987(2) SA 436 (O).
Britten v Pope 1916 AD 150.
Broadway Mansions (Pty) Ltd v Pretoria City Council 1955 (1) SA 517 (A).
BTR Industries South Africa (Pty) Ltd v Metal and Allied Workers’ Union 1992 (3)
SA 673 (A).
C: SARS v Hawker Air Services (Pty) Ltd 2005 (5) SA 283 (T).
Cape Town Municipality v LF Boshoff Investments (Pty) Ltd 1969 (2) SA 256 (C).
Carephone (Pty) Ltd v Marcus NO and Others 1999 (3) SA 504 (LAC).
Carlson Investments Share Block (Pty) Ltd v Commissioner for South African
Revenue Services 2001 (7) JTLR 207 (W).
Carmichele v Minister of Safety and Security and Another (Centre for Applied Legal
Studies Intervening) 2001 (4) SA 938 (CC).
Cekeshe and Others v Premier, Eastern Cape, and Others 1998 (4) SA 935 (Tk).
Chairman of the Board on Tariffs and Trade and Others v Brenko Inc and Others 64
SATC 130.
Charmfit of Hollywood Inc v Registrar of Companies & another 1964 (2) SA 765
(T).
Chirwa v Transnet Limited and Others 2008 (4) SA 367 (CC).
CIR v King 1947 (2) SA 196 (AD).
CIR v SA Mutual Unit Trust Management Company Ltd 1990 (4) SA 529 (A).
CIR v Simpson 1949 (4) SA 678 (A).
City Council of Pretoria v J Walker 1998 2 SA 363 (CC).
Cohen Brothers Furniture (Pty) Ltd & Another v Minister of Finance of The
National Government, RSA & Others[1998] 2 All SA 163 (SCA).
Competition Commission of SA v Telkom SA Ltd & another [2010] 2 All SA 433
(SCA).
Commissioner for Inland Revenue v IHB King; Commissioner for Inland Revenue v
AH King 1947 (2) SA 196 (AD).
Commissioner for Inland Revenue v Saner 1927 TPD 162.
Commissioner of Customs and Excise v Container Logistics (Pty) Ltd and Rennies
Group t/a Renfreight 1999 (9) JTLR 225 (SCA).
Commissioner of Customs and Excise v Randles, Brothers & Hudson Ltd 1941 AD 369.
Commissioner of Taxes Appellant v Booysens E Respondent 1918 AD 576.
Commissioner v Witwatersrand, Association of Racing Clubs 1960 (3) SA 291 (A).
Commissioner, South African Police Service, and Others v Maimela and Another
2003 (5) SA 480 (T).
Contract Support Services (Pty) Ltd and Others v C SARS and Others 1999 (3) SA
1133 (W).
Corpclo 2290 cc t/a U-Care v The Registrar of Banks [2013] 1 All SA 127 (SCA).
Crookes NO and Another v Watson and Others 1956 (1) SA 277 (AD).
Crown Mines, Ltd v Commissioner for Inland Revenue 32 SATC 190.
CSARS v Sprigg Investments 117CC t/a Global Investment 73 SATC 114.
Dalrymple, Frank and Feinstein v Friedman and Another 1954 (4) SA 649 (W).
Davis v Tip NO 1996 (1) SA 1152 (W).
Dawlaan Beleggings (Edms) Bpk v Johannesburg Stock Exchange & others 1983 (3)
SA 344 (W).
Dawood and another v Minister of Home Affairs and others; Shalabi and another v
Minister of Home Affairs and others; Thomas and another v Minister of Home
Affairs and others 2000 (3) SA 936 (CC).
Deacon v Controller of Customs and Excise 1999 (5) JTLR 101 (SE).
De Lange v Costa 1989 (2) SA 857 (A).
De Lange v Smuts No and Others 1995 (3) SA 785 (CC).
Democratic Alliance and Others v Acting National Director of Public Prosecutions
and Others 2012 (3) SA 486 (SCA).
Desai v Commissioner for Inland Revenue61 SATC 222.
Deutschmann NO And Others v Commissioner For The South African Revenue
Service; Shelton v Commissioner For The South African Revenue Service 2000 (2)
JTLR 49 (E).
Dilokong Chrome Mines v Direkteur-Generaal, Departement van Handel en
Nywerheid 1992 (4) SA 1 (A).
Director: Mineral Development, Gauteng Region v Save the Vaal Environment 1999
(2) SA 709 (SCA).
Drs Du Buisson, Bruinette & Kramer Inc. v C:SARS Case No. 4595/02 High Court
of the Transvaal Provincial Division (unreported).
Dungarshi Morajee & Co. v Zoutpansberg Rural Licensing Board 1927 T.P.D 993.
Du Preez v Truth & Reconciliation Commission 1997 (3) SA 204 (A).
Earthlife Africa (Cape Town Branch) v Eskom Holdings Ltd
[2006] 2 All SA 632 (W).
Eastern Metropolitan Substructure v Peter Klein Investments 2001 (4) SA 661
(WLD).
Ellis NO v Commissioner of Taxes 57 SATC 282.
Erf 3183/1 Ladysmith (Pty) Ltd and Another v Commissioner for Inland Revenue
1996 (3) SA 942 (A).
Ernst v CIR 1954 (1) SA 318 (A).
Estate Reynolds and Others v CIR 1937 AD 70.
Everrett v Minister of the Interior1981 (2) SA 453 (C).
Executive Council of the Western Cape Legislature and Others v President of the
Republic of South Africa and Others 1995 (10) BCLR 1289 (CC).
Ex Parte Chairperson of the Constitutional Assembly: In re Certification of the
Constitution of the Republic of South Africa 1996 (4) SA 744 (CC).
Farjas (Pty) Ltd and another v Regional Land Claims Commissioners, KwaZulu-
Natal 1998(5) BCLR 579 (LCC).
Fuel Retailers of Southern Africa v Director General, Environmental Management,
Department of Agriculture, Conservation and Environment, Mpumalanga Province
and others [2008] 1 All SA 627 (C).
Fedics Group (Pty) Ltd and Another v Matus 1998 (2) SA 617 (C).
Fedsure Life Assurance Limited v Greater Johannesburg Transitional Metropolitan
Council 1999(1) SA 374 (CC).
Ferela (Pty) Ltd and Others v CIR and Others 1998 (4) SA 275 (T).
Fernwood Estates Ltd v Cape Town Municipal Council 1933 CPD 339.
Ferreira v Levin NO and Others; Vryenhoek and Others vPowell NO and Others
1996 (1) SA 984 (CC).
Ferucci and Others v Commissioner for South African Revenue Service and Another
65 SATC 47.
Finance Facilities (Pty) Ltd v Federal Commissioner of Taxation (1971) 2 ATR
573.
First National Bank of SA Limited t/a Wesbank v Commissioner for the South
African Revenue Services and Another; First National Bank of SA Limited t/a
Wesbank v Minister of Finance 2002 (7) BCLR 702 (CC).
Foodliner CC v Commissioner for the South African Revenue Service and Others
2000(4) SA 1048 (T).
Fuel Retailers of Southern Africa v Director General, Environmental
Management,Departmentof Agriculture, Conservation and Environment,
Mpumalanga Province and others [2008] 1 All SA 627 (C).
Gardener v East London Transitional Local Council and Others 1996(3) SA 99 (E).
Glen Anil Development Corporation Ltd v Secretary for Inland Revenue 1975 (4)
SA 715 (A).
Glenister v President of the RSA and Others 2011 (3) SA 347 (CC).
257
Gliksman v Transvaal Provincial Institute of the Institute of SA Architects & another
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Gold Fields Ltd v Connellan NO and Others [2005] 3 All SA 142 (W).
Golube v Oosthuizen & another 1955 (3) SA 1 (T).
Goodman Bros (Pty) Ltd v Transnet Ltd 1998 (4) SA 989 (W).
Govender v Minister of Safety and Security 2001 (4) SA273 (SCA).
Grey’s Marine Hout Bay (Pty) Ltd and Others v Minister of Public Works and
Others 2005 (6) SA 313 (SCA).
Griffin v Licensing Board, Durban (1898) 19 NLR 37.
Group Plc and Others v Viljoen NO and Others 2001 (2) SACR 519 (C).
Gumede and Others v Minister of Law and Order and Another 1984 (4) SA 915 (N).
Harkson v Lane and Others 1998 (1) SA 300 (CC).
Harmaker v Minister of the Interior 1965 (1) SA 372 (C).
Hart v Van Niekerk NO 1991(3) SA 689 (W).
Harvey v Umhlatuze Municipality 2011(1) SA 601 (KZP).
Haynes v Commissioner for Inland Revenue 2000 (6) BCLR 596 (T).
Heiman Maasdorp & Barker v SIR 1968 (4) SA 160 (W).
Hella South Africa (Pty) Ltd v C:SARS 65 SATC 401.
Henbase 3392 (Pty) Ltd v Commissioner, South African Revenue Services 2002 (2)
180 (T).
Hicklin v Secretary for Inland Revenue 1980 (1) SA 481 (A).
High School Carnavon & another v MEC for Education and others [1999] 4 All SA
590 (NC).
Hindry v Nedcor Bank Ltd and Another (1999) 2 All SA 38 (W).
258
Hira v Booysen1992 (4) SA 69 (A).
Hofmeyr v Minister of Justice 1992 (3) 108 (C).
Industrial Manpower Projects (Pty) Ltd v Receiver of Revenue, Vereeniging and
Others 63 SATC 393.
In President of the Republic of South Africa and others v South African Rugby
Football Union and Others 1999 (2) SA 14 (CC).
Investigating Directorate: Serious Economic Offences and Others v Hyundai Motor
Distributors (Pty) Ltd and Others: In Re Hyundai Motor Distributors (Pty) Ltd and
Others v Smit NO and Others 2001 (1) SA 545 (CC).
ITC 1470 52 SATC 88.
ITC 1674 62 SATC 116.
ITC 1682 62 SATC 380.
ITC 1717 64 SATC 32.
ITC 1736 64 SATC 464.
ITC 1811 68 SATC 193.
ITC 1818 69 SATC 98.
Janse van Rensburg v Minister of Trade and Industry NO 2001 (1) SA 29 (CC).
Jeeva and Others v Receiver of Revenue, Port Elizabeth, and Others 1995 (2) SA
433 (E).
Jenkins v Government of the RSA 1996 1 All SA 659 (Tk).
Jockey Club of South Africa v Forbes 1993 (1) SA 649 (A).
Johannesburg Consolidated Investment Co v Johannesburg Town Council 1903 TS
111.
Johannesburg Liquor Licensing Board v Kuhn 1963 (4) SA 666 (A).
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Johannesburg Town Council v Norman Anstey & Co 1928 AD 335.
Joubert and Others v Van Rensburg and Others 2001 (1) SA 753 (W).
KBI v Transvaalse Suikerkorporasie Bpk 1985 (2) SA 668 (T).
Kekana v Society of Advocates of South Africa 1998 (4) SA 649 (SCA).
Kemp NO v Van Wyk 2005 (6) SA 519 (SCA).
Kennasystems South Africa CC v Chairman, Board on Tariffs and Trade and Others
58 SATC 150.
Khala v the Minister of Safety and Security 1994 (2) BCLR 89 (W).
Kimberley Girls’ High School and another v Head of Department of Education,
Northern Cape Province and others [2005] 1 All SA 360 (NC).
King William’s Town Transitional Local Council v Border Alliance Taxi Association
(BATA) 2002 (4) SA 152 (E).
Kommissaris van Binnelandse Inkomste v Transvaalse Suikerkorporasie Bpk47
SATC 34.
Koyabe & others v Minister for Home Affairs & others (Lawyers for Human Rights
as amicus curiae) 2009 (12) BCLR 1192 (CC).
Law Society, Northern Provinces(Incorporated as The Law Society of The
Transvaal) v Maseka and Another 2005(6) SA 372 (BH).
LF Boshoff Investments (Pty) Ltd v Cape Town Municipality; Cape Town
Municipality v LF Boshoff Investments (Pty) Ltd 1969 (2) SA 256 (C).
Liebenberg v Brakpan Liquor Board 1944 WLD 52.
Local Road Transportation Board and another v Durban City Council & another
1965 (1) SA 586 (A).
Loxton v Kenhardt Liquor Licensing Board 1942 AD 275.
Luxavia (Pty) Ltd v Gray Security Services (Pty) Ltd 2001 (4) SA 211 (W).
Mabaso v Felix 1981 (3) SA 865 (A).
Mabi v Venterspost Town Council 1950 (2) SA 793 (W).
260
Magano & another v District Magistrate, Johannesburg, & others1994 (4) SA 172
(W).
Main Line Transport v Durban Local Road Transportation Board 1958 (1) SA 65
(D).
Mathiba and Others v Moschke 1920 AD 354.
Matiso v Commanding Officer, Port Elizabeth Prison, & another 1994 (4) SA 899
(SE).
Matla Coal Ltd v Commissioner for Inland Revenue 1987 (1) SA 108 (A).
Mazibuko and Others v City of Johannesburg and Others 2010 (4) SA 1 (CC).
McAdams v Fiander’s Trustee and Bell NO 1919 AD 207.
McCord Hospital v Sithole&another[2003] 8 BLLR 767 (LC).
MEC for Development Planning and Local Government Gauteng v Democratic
Party and Others 1998 (7) BCLR 855 (CC).
Metcash Trading Ltd v Commissioner SA Revenue Service and another 2002 (4) SA
317 (CC).
Metro Projects CC v Klerksdorp Local Municipality 2004 (1) SA 16 (CC).
Meyerowitz v Commissioner for Inland Revenue 1963 (3) SA 863 (A).
Mgijima v Eastern Cape Appropriate Technology Unit and Another 2000 (2) SA
291 (T).
Minister of Correctional Services v Tobani 2003 (5) SA 126 (E).
Minister of Defence v Dunn [2008] 2 All SA 14 (SCA).
Minister of Finance and Another v Law Society Transvaal 1991 (4) SA 544 (A).
Minister of Health v New Clicks South Africa (Pty) Ltd 2006(2) SA 311 (CC).
Minister of Health and Others v Treatment Action Campaign and Others (1) 2002
(10) BCLR 1033 (CC).
Minister of Labour v Port Elizabeth Municipality 1952 (2) SA 522 (A).
261
Minister for Provincial and Local Government of the RSA v Unrecognised
Traditional Leaders of the Limpopo Province, Sekhukhuneland
[2005] 1 All SA 559 (SCA).
Minister of Public Works v Kyalami Ridge Environment Association 2001 (3) SA
1151 (CC).
Mistry v Interim Medical and Dental Council of South Africa and Others 1998 (4)
SA 1127 (CC).
Mittal Steel South Africa Ltd (Formerly Iscor Ltd) v Hlatshwayo 2007 (1) SA 66
(SCA).
Mohamed and Another v President of the Republic of South Africa and Others
2001(3) SA 893 (CC).
Moletsane v Premier of the Free State and Another 1996 (2) SA 95 (O).
More v Minister of Co-operation and Development 1986 (1) SA 102 (A).
Morelettasentrum (Edms) Bpk v Die Drankraad 1987 (3) SA 407 (T).
Motsepe v CIR 1997 (2) SA 898 (CC).
Mpande Foodliner CC v Commissioner for South African Revenue Service and
Others 2000 (4) SA 1048 (T).
National Coalition for Gay and Lesbian Equality and Others v Minister of Justice
and Others 1998 (6) BCLR 726 (W).
National Transport Commission v Chetty’s Motor Transport (Pty) Ltd 1972 (3) SA
726 (A).
Nel v Le Roux No and Others 1996 (4) BCLR 592 (CC).
New Clicks SA (Pty) Ltd v Msimang NO and Another; Pharmaceutical Society of SA
and Others v Minister of Health and Another [2005] 1 All SA 196 (C).
Nextcom Cellular (Pty) Ltd v Funde NO and Others 2000 (4) SA 491 (T).
Niewoudt v Chairman, Amnesty Subcommittee, Truth and Reconciliation
Commission 2002 (3) SA 143 (C).
Nissan SA (Pty) Ltd v Commissioner for Inland Revenue 1998 (10) JTRL 363
(SCA).
262
Njongi v MEC, Department of Welfare, Eastern Cape 2008(4) SA 237 (CC).
Nkondo and Others v Minister of Law and Order and Another; Gumede and Others
v Minister of Law and Order and Another; Minister of Law and Order v Gumede
and others 1986 (2) SA 756 (A).
Noble & Barbour v SAR & H 1922 AD 527.
Nomala v Permanent Secretary, Department of Welfare 2001 (8) BCLR 844 (E).
Northwest Townships (Pty) Ltd v The Administrator, Transvaal & another 1975 (4)
SA 1 (T).
Nortje and Another v The Attorney General of The Cape 1996 (2) SA 460 (C).
Nortjé v S [1996] 4 All SA 449 (C).
Ochberg v Cape Town Municipality, 1924 C.P.D.
Oos-Randse Administrasieraad v Rikhoto 1983 (3) SA 595 (A).
Oosthuizen’s Transport (Pty) Ltd v MEC, Road Traffic Matters, Mpumalanga 2008
(2) SA 570 (T).
Orangezicht Estates Ltd v Cape Town Town Council (1906) 23 SC 297.
Osman and Another v Attorney General Transvaal 1998 (4) SA 1224 (CC).
Oudekraal Estates (Pty) Ltd v City of Cape Town and Others 2004 (6) SA 222
(SCA).
Ovenstone v Secretary for Inland Revenue 1980 (2) SA 721 (A).
Paja and Mabi v Venterspost Town Council 1950 (2) SA 793 (W).
Parbhoo and Others v Getz NO and Another 1997 (10) BCLR 1337 (CC).
Park-Ross and Another v Director: Office for Serious Economic Offences 1995 (2)
SA 148 (C).
Pennington v The Minister of Justice and Others 1995 (3) BCLR 270 (C).
Permanent Secretary, Department of Welfare, Eastern Cape Provincial Government
and another v Ngxuza and Others 2001 (4) SA 1154 (SCA).
263
Pharmaceutical Manufacturers Association of SA and another In re: the ex parte
application of the President of the Republic of South Africa and others 2000 (2) SA
674 (CC).
Podlas v Cohen NO and others NNO 1994 (3) BCLR 137 (T).
Police and Prisons Civil Rights Union and Others v Minister of Correctional
Services and Others 2006 (8) BCLR 971 (E).
Powell NO and Others v Van Der Merwe and Others 2005 (5) SA 62 (SCA).
Premier of Mpumalanga and Another v Executive Committee of the Association of
Governing Bodies of State-Aided Schools: Eastern Transvaal 1999 (2) BCLR 151
(CC).
Premier, Western Cape v President of the Republic of South Africa 1999 (3) SA 657
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President of the Republic of South Africa and Another v Hugo 1997 (4) SA 1 (CC).
President of the Republic of South Africa and another v South African Rugby
Football Union and Others 2000 (1) SA 1 (CC).
President of the Republic of South Africa & Others v South African Football Rugby
Union & Others 1999 (2) SA 14 (CC).
Prinsloo v Van der Linde and Another 1997 (3) SA 1012 (CC).
Probe Security CC v Security Offices’ Board and Others 98 JER 0849 (W).
Prophet v National Director of Public Prosecutions 2007(6) SA 169 (CC).
Public Carriers Association and Others v Toll Road Concessionaries (Pty) Ltd and
Others 1990 (1) SA 925 (A).
Pullen, N.O., Bartman, N.O. & Orr, N.O. v Waja 1929 TPD 838.
Reed and Others v Master of the High Court of South Africa and Others [2005] 2
All SA 429 (E).
Rean International Supply Co (Pty) Ltd v Mpumulanga Gaming Board 1998 (8)
BCLR 918.
Registrar of Pension Funds and another v Angus NO and others[2007] 2 All SA 608
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264
Reuters Group Plc and Others v Viljoen NO and Others 2001 (2) SACR 519 (C).
Rex v Jacobson and Levy 1931 AD 466.
Richards Bay Iron & Titanium(Pty) Ltd and Another v Commissioner for Inland
Revenue 1996 (1) SA 311 (SCA).
Richtersveld Community and Others v Alexkor Ltd and Another 2001(3)SA1293
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Rose v Johannesburg Local Road Transportation Board 1949 (4) SA 272 (W).
Rudolph and Another v Commissioner of SARS 1944 (3) SA 771 (W).
Rudolph and Another v CIR and Others 1996 (4) 552 (CC).
Rudolph and Another v CIR and Others 1997 (4) SA 391 (SCA).
Rutenberg v Magistrate, Wynberg and Another1997 (4)SA 735 (C).
Rustenburg Platinum Mines Ltd (Rustenburg Section) v Commission for
Conciliation, Mediation and Arbitration 2007(1) SA 576 (SCA).
R v Jopp 1949 (4) SA 11 (N).
R v Ngwevela 1954 (1) SA 123 (A).
R v Shapiro 1935 NPD 155.
R v Steyn 1954 (1) SA 324 (A).
Sachs v Minister of Justice 1934 AD 11.
Sackstein v South African Revenue Services and Others 200 (4) JTLR 148 (SE).
Safcor Forwarding (Pty) Ltd v National Transport Commission 1982 (3) SA 654
(A).
South African Veterinary Council And Another v Szymanski 2003 (4) SA 42 (SCA).
Seapoint Computer Bureau (Pty) Ltd v McLoughlin and de Wet NNO 1997 (2) SA
636 (W).
Secretary for Inland Revenue v Gallagher 1978 (2) SA 463 (A).
265
Secretary for the Interior v Scholtz 1971 (1) SA 633 (C).
Setsokosane Bardiens (Edms) Bpk v Voorsitter, Nasionale Vervoerkommissie, en ‘n
ander 1986 (2) SA 57 (A).
Shabalala and Others v Attorney-General of the Transvaal and Another 1995 (12)
1593 (CC).
Shell’s Annandale Farm (Pty) Ltd v Commissioner South African Revenue Service
2000 (3) SA 564 (C).
Shidiack v Union Government (Minister of the Interior) 1912 AD 642.
Shifidi v Administrator General for SWA & others 1989 (4) SA 631 (SWA).
Sidumo and Another v Rustenburg Platinum Mines Ltd and Others 2008 (2) SA 24
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Singh v C:SARS 2003 (4) 520 (SCA).
Sinovich v Hercules Municipal Council 1946 AD 783.
Sonderup v Tondelli and Another 2001 (1) SA 1171 (CC).
Soobramoney v Minister of Health KwaZulu-Natal 1998 (1) SA 765 (CC).
South African Commercial Catering and Allied Workers Union v Irvin & Johnston
Ltd (Seafoods Division Fish Processing) 2000 (3) SA 705 (CC).
South African Defence and Aid Fund and Another v Minister of Justice 1967 (1) SA
31 (C).
South Cape Corporation (Pty) Ltd v Engineering Management Services (Pty) Ltd
1977 (3) SA 534 (A).
South Durban Community Environmental Alliance v Head of Department:
Department of Agriculture and Environmental Affairs, KwaZulu-Natal 2003 (6) SA
631 (D).
Special Investigating Unit and Another v Mfeketo and Twenty Similar Matters 2001
(1) SA 1089 (SpT).
Staatspresident en Andere v United Democratic Fund en ‘n Ander 1988 (4) SA 830
(A).
266
Stroud Riley & Co Ltd v SIR 36 SATC 143.
Support Services (Pty) Ltd and Others v Commissioner of South African Revenue
Service and Others 1999 (3) SA 1133 (W).
S v Boesak 2001 (1) SA 912 (CC).
S v Coin Operated Systems (Pty) Ltd and Another 1980 (1) SA 448 (T).
S v De Jager and Another 1965 (2) SA 616 (A).
S v Friedman Motors (Pty) Ltd and Another 1972 (1) SA 76 (T).
S v Huma and Another 1996 (1) SA 232 (W).
S v Lawrence; S v Negal; S v Solberg 1997 (4) SA 1176 (CC).
S v Makwanyane 1995(3) SA 391 (CC).
S v Manamela 2000 SA (1) (CC).
S v Meer 1981 (1) SA 739 (N).
S v Motloutsi 1996 (1) SA 584 (C).
S v National Board of Executors And Others 1971 (3) SA 817 (D).
S v Riaz Hassen and Another 1997 (1) SACR 247 (T).
S v Sebejan 1997 (8) BCLR 1086 (T).
S v van der Merwe 1997 (10) BCLR 1470 (O).
S v van der Walt 1989 (2) SA 212 (W).
S v Williams and Others 1995 (3) SA 632 (CC).
S v Zuma & Others 1995 (2) SA 642 (CC).
Tax Board Decision 198, 1 November 2004, Lexis Nexis online at
www.mylexisnexis.co.za.
Tayob v Ermelo Local Road Transportation Board & another 1951 (4) SA 440 (A).
267
The Master v Deedat and others 2000(3) SA 1076 (N).
Traco Marketing(Pty) Ltd and Another v Minister of Finance and Another 60 SATC
526.
Transnet Ltd v Goodman Brothers (Pty) Ltd 2001(1) SA 853 (SCA).
Transnet Ltd and another v SA Metal Machinery Co (Pty) Ltd [2006] 1 All SA 352
(SCA).
Treatment Action Campaign and Others v Minister of Health and Others 2002 (4)
BCLR 356 (T).
Ulde v Minister of Home Affairs 2009(4) SA 522 (SCA).
Union Government (Minister of Mines and Industries) v Union Steel Corporation
(South Africa) Limited 1928 AD 220.
University of Cape Town v Ministers of Education and Culture (House of Assembly
and House of Representatives) 1988 (3) SA 203 (C).
Van der Merwe and Others v Slabbert NO and Others 1998(3) SA 613 (N).
Van der Walt v S 1989 (2) SA 212 (WLD).
Van Eck NO & Van Rensburg NO v Etna Stores 1947 (2) SA 984 (A).
Van Huyssteen NO and Others v Minister of Environmental Affairs and Tourism and
Others 1995 (9) BCLR 1191 (C).
Van Zyl No v CIR (1997) 1 ALL SA 340 (C ).
Viking Pony Africa Pumps (Pty) Ltd t/a Tricom Africa v Hidro-Tech Systems (Pty)
Ltd & Another 2011 (1) SA 327 (CC).
Vries v Du Plessis NO 1967 (4) SA 469 (SWA).
Waks v Jacobs 1990(1) SA 913 (T).
Walele v City Of Cape Town and Others 2008 (6) SA 129 (CC).
Wessels v Minister of Justice and Constitutional Development 2010 (1) SA 128
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William Mello and Constantina Botolo v S1998 (3) SA 712 (CC).
268
Woolworths (Pty) Ltd v Whitehead [2000] 6 BLLR 640 (LAC).
Xstrata South Africa (Pty) Ltd v C:SARS North Gauteng Provincial Division Case
No 53772/2010 (21 September 2010).
Yusuf Vahed and Others v The Commissioner of Inland Revenue, Case No 28225/97
High Court of the Witwatersrand Division (unreported).
Zandberg v Van Zyl 1910 AD 302.
Zuma and Others v National Director of Public Prosecutions [2008] 1 All SA 234
(SCA).
APPENDIX D
FOREIGN CASE LAW
Aberdeen Milk Company Ltd v CIR [1998] STC.
Ansett Transport Industries (Operations) Pty Ltd and Another v Wraith and Others
(1983) 48 ALR 500.
Araujo and Others v The Queen 79 CRR (2d) 1 (SCC)
Associated Provincial Picture Houses, Ltd., v Wednesbury Corporation, [1947] 2
All E.R. 680.
Attorney General of Hong Kong v Ng Yuen Shiu [1983] 2 All ER 346 (PC).
Baron v Canada (1993) 99 DLR (4th) 350.
Chevron USA Inc v Natural Resources Defense Council Inc (1984) 467 US 837.
Chavkin v Alexander (1975) 401 F Supp 817.
Commissioner of Taxes v CW (Pvt) Ltd 1989 (3) ZLR 361 (S).
Couch v United States (1973) 409 US 322.
Council of Civil Servants Unions & Others v Minister for the Civil Service [1984] 2
ALL ER 935 (HL).
De Freitas v Permanent Secretary of Agriculture, Fisheries, Lands and Housing
1998 3 LRC 62.
Ex Parte Young (1908) 209 US 123.
Favre v Henderson (1972) 409 US 942.
Federal Commissioner of Taxation v Australia and New Zealand Banking Group
Ltd (1978-79) ALR 480.
Fieldhouse v Deputy Commissioner of Taxation [1989] FCA 397.
Ferera v Commissioner of Taxes 1975 (4) SA 693 (R).
First National Bank of Mobile v US (1947) 160 F.2d 532.
270
F.H. Faulding and Co Ltd v The Commissioner of Taxation for the Common Wealth
of Australia 94 ATC 4867.
Gautam v Union of India 1993 (1) SCC 78.
Gregory v Helvering (1935) 293 US 465.
Hale v Hinkle (1906) 201 US 43.
Hubner v Tucker (1957) 245 F.2d 35.
Hunter et al v Southam Inc (1984) 2 SCR 184, (1984) 11 DLR (4th) 641 (SCC).
Industrial Equity Ltd v Deputy Commissioner of Taxation and Others (1990) 170
CLR 649.
Knetsch v US (1960) 364 US 361.
Krew v Commissioner of Taxation (1971) 45 ALJR 249.
Law Society of Zimbabwe and Another v Minister of Finance 61 SATC 458.
Local 174 International Brotherhood of Teamsters v US (1956) 240 F.2d 387.
May v Davis (1934) 7 F Supp 596.
Martin v Chandis (1942) 128 F.2d 731.
McKesson Corporation v Division of Alcoholic Beverages and Tobacco, Department
of Business Regulation of Florida (1990) 496 US 18.
Miranda v Arizona (1966) 384 US 436.
Murdock v Pa (1943) 319 US 105.
Nyambirai v Nssa & Another 1995 (2) ZLR 1 (S).
Olmstead et al. v United States 277 U.S. 438 (1928).
O’Reilly v State Bank of Victoria Commissioners [1983] HCA 47.
Palmer v McMahon (1890) 133 US 660.
Pacific Mills v Kenefick (1938) 99 F.2d 188.
271
Re Pergamon Press Ltd [1970] 3 All ER 535 (CA).
Re Preston [1985] ALL ER 327.
Reference Re Language Rights under the Manitoba Act, 1870 [1985] 19 DLR [4th].
Reckitt and Coleman (NZ) Ltd v The Taxation Board of Review and The
Commissioner of Inland Revenue [1996] NZLR 1032.
R v Director of Serious Fraud Office, Ex Parte Smith (1993) AC 1 (HL).
R v Jarvis [2002] 3 S.C.R. 757; 2002 SCC 73.
R v Goldstein [1983] 1 WLR 151.
R v McKinlay Transport Ltd [1990] 1 S.C.R. 627.
R v Sussex Justice, Ex Parte McCarthy (1924) 1 KB 256.
Saunders v United Kingdom 23 E.H.R.R. 313.
Scherer v Kelley (1978) 584 F.2d 170.
United Parties v Minister of Justice, Legal and Parliamentary Affairs & Others
1997 (2) ZLR 254 (S).
US v Berney (1983) 713 F.2d 568.
US v Brown (1976) 536 F.2d 117.
US v Coopers and Lybrand (1975) 413 F Supp 942.
US v LaSalle Bank (1978) 437 US 298.
US v McCarthy (1975) 514 F.2d 368.
US v McKay (1967) 372 F.2d 174.
US v Newman (1971) 441 F.2d 165.
US v Powell (1964) 379 US 48.
US v Roundtree (1969) 420 F.2d 845.
US v Third Northwestern National Bank (1952) 102 F Supp 879.
US v Williams (1971) 337 F Supp 1114.
272
US v Wright Motor Co ( 1976) 536 F.2d 1090.
Vaughn v Rosen (1974) 484 F.2d 820.
Vedachala Moodliar v State of Madras AIR 1952 Madras 276.
Young v Young (1993) 108 DLR (4th) 193.
APPENDIX E
STATUTES
Australian Income Tax Assessment Act of 1936 (Cth).
Australian Administrative Decisions (Judicial Review) Act of 1977.
Canadian Constitution, 1982.http://www.laws.justice.gc.ca/en/charter/.
Canadian Income Tax Act (R.S.C., 1985, c.1(5th Supp.)).
South Africa.1997. Batho Pele – People First: White Note on Transforming Public
Service Delivery. Pretoria: Government Printers.
South Africa. 1983. Computer Evidence Act 57 of 1983. Pretoria: Government
Printer.
South Africa. 1957. Criminal Procedure Act 44 of 1957. Pretoria: Government
Printer.
South Africa. 1962. Income Tax Act 58 of 1962. Pretoria: Government Printer.
South Africa. 1957. Interpretation Act 33 of 1957. Pretoria: Government Printer.
South Africa. 2000. Promotion of Access to Information Act 2 of 2000. Pretoria:
Government Printer.
South Africa. 2000. Promotion of Administrative Justice Act 3 of 2000. Pretoria:
Government Printer.
South Africa. 1997. South African Revenue Service Act 34 of 1997. Pretoria:
Government Printer.
South Africa. 2011. Tax Administration Act 28 of 2011. Pretoria: Government
Printer.
South Africa. 1993. The Interim Constitution of the Republic of South Africa 200 of
1993. Pretoria: Government Printer.
South Africa. 1996. The Constitution of the Republic of South Africa 108 of 1996.
Pretoria: Government Printer.
South Africa. 1965. Uniform Rules of Court 1965. Pretoria: Government Printer.
274
United States of America. United States Code Title 26. 2012. Internal Revenue
Code. CCH.

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