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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
(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
CSARS v Contour Engineering (Pty) Ltd 61 SATC 447 South Africa flag 2
New Urban Properties Ltd v SIR 1966 1 SA 217; 27 SATC 175 South Africa circa 1966 LexisNexis flag 3
Ransom (Inspector of Taxes) v Higgs [1973] 3 All ER 949 United Kingdom circa 1973 LexisNexis flag 1
SA Bazaars (Pty) Ltd v CIR 1952 4 SA 505; 18 SATC 240 South Africa circa 1952 LexisNexis flag 5
Sleight v FCT [2003] FCA 896 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 2
Timberfellers (Pty) Ltd v CIR 59 SATC 153 South Africa flag 1
Tunstall v Steigmann [1962] 2 QB 593; [1962] 2 All ER 417 United Kingdom circa 1962 LexisNexis / Westlaw flag 30
1989 52 Satc 141 1989 52 SATC 141 South Africa circa 1989 flag 3

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