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Krok v CSARS (20230/2014 & 20232/2014) [2015] ZASCA 107 (20 August 2015)

21 August 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The issue was the correctness of granting a preservation order under a double taxation agreement in respect of an alleged income tax debt owed to Australia by a South African expatriate.

The SCA  dismissed the taxpayers appeal. The SCA rejected the arguments made on behalf of taxpayer and Jucool that: (a) that the relevant provisions of the DTA can only be invoked if the taxes claimed by the ATO arose on or after 1 July 2009 – after the protocol came into effect and (b) that Jucool was the beneficial owner of Mr Krok’s South African assets. 

The SCA held, in relation to (a), that on a proper interpretation thereof having regard to the approach to be adopted in construing the relevant provisions, the DTA and the protocol applied to taxes of every kind and description, including tax liabilities which arose prior to the commencement date of the protocol.  In relation to (b), the SCA held that as the taxpayer’s assets are situated in South Africa and not in the British Virgin Islands their fate must accordingly be decided in terms of the relevant South Africa law.

Please click here to view full judgement.


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.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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