COVID-19: TAX RELIEF UPDATES IN A NUTSHELL

Written by David Hepburn, Partner, Jayna Hira, Associate, and Wade Jacobs, Candidate Attorney INTRODUCTION The National Treasury and SARS have implemented measures to assist taxpayers to keep afloat and meet their financial obligations towards their employees and suppliers. In order to apply for requisite tax relief, a taxpayer must be tax compliant, and all tax
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CD & MD v Department of Social Development (5570/2020) WCHC (14 April 2020)

BACKGROUND The Applicants are the biological parents of two minor children (“the children”) who, by virtue of their divorce, are co-holders of parental responsibilities and rights in terms of the Children’s Act 38 of 2005 (“the Children’s Act”). Due to the outbreak of Covid-19, or the Corona virus, the South African Government declared a nationwide
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Z v Commissioner for the South African Revenue Service (IT4412) [2019] ZATC 13 (26 August 2019)

SUMMARY Background The Mr Z (the “Appellant”) was diagnosed with multiple sclerosis and peripheral polyneuropathy. As a result thereof, he claimed medical tax credits in terms of section 6B(1) of the Income Tax Act 58 of 1962 (the “ITA”) for the expenses that he contended he had incurred for treating his disability. The Appellant disputed
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Testing Positive for Covid-19: Public Health vs Privacy

By Charlotte Clarke, Senior Associate and Jayna Hira, Associate 18 March 2020 Introduction The President of the Republic of South Africa has declared a national state of disaster, in response to the Covid-19 pandemic. Information relating to infected persons, in South Africa specifically, has become a vital resource in managing the spread of the disease
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Airports Company South Africa SOC Ltd v Imperial Group Ltd and Others (1306/18) [2020] ZASCA 2 (31 January 2020).

SUMMARY The Appellant, Airports Company South Africa Soc Ltd (ACSA), published a Request for Bids (RFB) on 5 September 2017, in terms of which members of the public were invited to submit bids for the hiring of 71 car rental kiosks and parking bays at nine airports operated by ACSA.   The Respondent, Imperial Group
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K v K (2016/06073) [2019] ZAGPJHC 18 (17 January 2019)

SUMMARY An application for the recession of a judgment granting a decree of divorce, dated 20 July 2017 (the “Court Order”), was brought before the High Court of South Africa, Gauteng Local Division, Johannesburg (the “Court”), in terms of which the parties were married out of community of property with the exclusion of the accrual
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S v Cronje (19113) [2019] ZAWCHC 133 (3 October 2019)

SUMMARY This matter came on review in terms of Section 304 of the Criminal Procedure Act 51 of 1977 (“the CPA”) as the presiding officer on review was doubtful as to whether the sentence imposed was in accordance with justice. The Accused in this matter became known to the court as an unmarried, 28-year old
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Rapitsi v Standard Bank and Others (2669/2018) [2019] ZALMPPHC 7 (19 March 2019)

SUMMARY Masoko Ephafras Rapitsi (“the Deceased”) was at the time of his death, a contributing member of a Transnet Retirement Fund (“Retirement Fund”) underwritten by Momentum. The Deceased nominated his four children as beneficiaries to the Retirement Fund. The Applicant in the matter is the Deceased’s daughter. The Applicant was granted interim relief in this
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Dawood v Road Accident Fund (1913/2014) [2019] ZAFSHC 134 (1 August 2019)

SUMMARY The Plaintiff in this case sustained personal injuries arising out of a motor vehicle collision.  As such, the Plaintiff instituted an action for damages against the Road Accident Fund in respect of same, and the issue to be determined was the quantum for loss of earning capacity. In terms of the Road Accident Fund
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Tshabalala and Others v Tshabalala and Others (38827/2016) [2019] ZAGPJHC 192 (28 June 2019)

SUMMARY In or about 1980, Richard Tshabalala passed away intestate and was survived by his seven children and his wife, Paulina Tshabalala. During his lifetime, he was issued with a regulation 8 certificate of occupation for the property he then resided on, by the West Rand Administration Board. (“the Board”) The certificate contained the names
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