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TC Case No 11454 : Whether royalty payments made to an off shore parent Co are deductible - section 11(a) (11454)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
SARS v Kajadas Cosmetics (Pty) Ltd	2002 4 SA 709; 64 SATC 200		South Africa	circa 2002	LexisNexis		1
Rand Mines (Mining & Services) Ltd v Commissioner for Inland Revenue	1997 1 All SA 427; 59 SATC 85		South Africa	circa 1997			1
Rand Mines (Mining & Services) Ltd v Commissioner for Inland Revenue (51/95)	[1996] ZASCA 118; 1997 1 SA 427; [1997] 1 All SA 279	Supreme Court of Appeal of South Africa	South Africa	27 Sep 1996	SAFLII		9
CIR v Manganese Metal Co (Pty) Ltd	1996 3 SA 591		South Africa	circa 1996	LexisNexis		3
FCT v South Australian Battery Makers Pty Ltd	[1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640	High Court of Australia	Australia - Commonwealth	10 Aug 1978	AustLII		117
U-Drive Franchise Systems (Pty) Ltd v Drive Yourself (Pty) Ltd	1976 1 SA 137		South Africa	circa 1976	LexisNexis		6
SIR v Cadac Engineering Works (Pty) Ltd	1965 2 SA 511; 27 SATC 61		South Africa	circa 1965	LexisNexis		15
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd	[1964] AC 948; [1964] 1 All ER 208		United Kingdom	circa 1964	LexisNexis / Westlaw		45
CIR v African Oxygen Ltd	1963 1 SA 681; 25 SATC 67		South Africa	circa 1963	LexisNexis		4
Commissioner for Inland Revenue v Genn & Co (Pty) Ltd	1955 3 SA 293; 20 SATC 113; [1955] 3 All SA 382		South Africa	circa 1955	LexisNexis		19
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
Inland Revenue Commissioners v Adam	14 Tax Cas 34; [1928] SC 738		United Kingdom - Scotland	circa 1928			12
Commissioner for Inland Revenue v George Forest Timber Co Ltd	[1924] AD 516; 1 SATC 20		South Africa	circa 1924			22
Robert Addie and Sons' Collieries Ltd v The Commissioners of Inland Revenue	(1924) 8 Tax Cas 671		United Kingdom	circa 1924			5
1365 45 Satc 27	1365 45 SATC 27		South Africa	circa 1924			1
Insulated and Helsby Cables Ltd v Atherton AC	205 All ER 623		United Kingdom	circa 1924	LexisNexis		1
A v Commissioner of Taxes	19 SATC 29		South Africa	circa 1924			1