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Defy Ltd v Commissioner for the South African Revenue Services (192/09) [2010] ZASCA 11

12th March 2010

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  • Defy Ltd v Commissioner for the South African Revenue Services
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Summary: Secondary tax on companies - exemption of dividend falling under s 64B(5)(c)(ii) - whether moneys distributed constituted ‘profit of a capital nature'.

On appeal from: Tax Court (Murphy J and Messrs Crafford-Lazarus and Matlala) sitting as court of first instance.

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The appeal is dismissed with costs that include the costs of two counsel.

 

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