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Anglo Platinum Management Services v SARS

02 December 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The issue in the appeal is whether, for the years of assessment 2004 to 2008, the use of the motor vehicles should be taxed at a reduced scale as a taxable benefit under paragraph (i) of the definition of ‘gross income’ in section 1 of the Income Tax Act, read with the Seventh Schedule, and paragraph (b) of the definition of ‘remuneration’ in paragraph 1 of the Fourth Schedule, or should it be taxed on the normal scale under paragraph (c) of the definition of gross income in section 1 of the Act.

The court held in favour of the taxpayer. The Judges dismissed SARS’s argument that the use of the vehicles was in reality a consideration received by each employee as part of their employment and thus taxable under para (c) of the definition ‘gross income’. Further, the court held the use of the motor vehicles should be taxed at a reduced scale as a taxable benefit under paragraph (i) of the definition of ‘gross income’ in section 1 of the Income Tax Act, read with the Seventh Schedule.

Please click here to view judgement.


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