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TC Case No 11641 : Additional tax is a penalty of an administrative nature which cannot be equated with a fine imposed by a criminal court: sections 75(1)(a) and 76(1)(a) of the Income Tax Act, 1962 (11641)     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Motloung v Commissioner South African Revenue Service (5492/2021)	[2023] ZAFSHC 254	High Court of South Africa - Free State Division	South Africa	23 Jun 2023	SAFLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner for South African Revenue Service v Hawker Air Services (Pty) Ltd; Commissioner for South African Revenue Service v Hawker Aviation Services Partnership	[2006] ZASCA 51; 2006 4 SA 292; [2006] 2 All SA 565	Supreme Court of Appeal of South Africa	South Africa	31 Mar 2006	SAFLII		95
(2005) 6 BCLR 613	(2005) 6 BCLR 613		Canada - British Columbia	circa 2005			10
2005 1 SA 171	2005 1 SA 171		South Africa	circa 2005	LexisNexis		32
McIntyre v Pietersen	1998 1 BCLR 18		Canada - British Columbia	circa 1998			4
1996 4 BCLR 592	1996 4 BCLR 592		Canada - British Columbia	circa 1996			6
Inland Revenue v McNeil	1959 1 SA 481		South Africa	circa 1959	LexisNexis		2
1977 1952 SA 529	1977 1952 SA 529		South Africa	circa 1952	LexisNexis		1