Before the honourable Mr. Justice B Waglay:
Ms. Yolanda Rybnikar: Accountant member
Mr. Tom Potgieter:
(Heard in Cape Town on 20 October 2005)
The appellant was a citizen of the
United Kingdom, who was employed in South Africa on a limited duration
assignment.The respondent sought to include for purposes of taxation, an
allowance granted to the appellant whilst he was in South Africa.
Held that the appellant, while in
South Africa, continued to be employed by the UK company.The amount which the
respondent sought to include for purpose of taxation would have been excluded
had appellant only been assigned for a period of 12 months or less.The court
saw no reason for the situation to be different if the period was
The appeal succeeded and the
assessment was referred back to the respondent for revision on the basis that
the amounts in dispute be excluded from the appellant's income.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.