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TC Case No 11329 : Whether person had traded or earned income from trading activities for assessed loss purposes - sections 11 and 20 (11329)   flag 

[2005] ZATC 13
South Africa Tax Court
South Africa
10th August, 2005

Legislation Cited

Legislation Name Provision
Landlord and Tenant Act, 1954 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Tunstall v Steigmann [1962] 2 QB 593; [1962] 2 All ER 417 United Kingdom circa 1962 LexisNexis / Westlaw flag 30
SA Bazaars (Pty) Ltd v CIR 1952 4 SA 505; 18 SATC 240 South Africa circa 1952 LexisNexis flag 5
(1948) 16 Satc 125 (1948) 16 SATC 125 South Africa circa 1948 flag 4
Commissioner for Inland Revenue v Goodrick 1942 OPD 1; 12 SATC 279 South Africa - Orange Free State circa 1942 flag 4
1989 52 Satc 141 1989 52 SATC 141 South Africa circa 1989 flag 3
New Urban Properties Ltd v SIR 1966 1 SA 217; 27 SATC 175 South Africa circa 1966 LexisNexis flag 3
Sleight v FCT [2003] FCA 896 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 2
CSARS v Contour Engineering (Pty) Ltd 61 SATC 447 South Africa flag 2
Ransom (Inspector of Taxes) v Higgs [1973] 3 All ER 949 United Kingdom circa 1973 LexisNexis flag 1
Timberfellers (Pty) Ltd v CIR 59 SATC 153 South Africa flag 1

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