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Boerdery vs SARS: JUDGMENT

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Boerdery vs SARS: JUDGMENT

Case Information

  • Court: Tax Court of South Africa, Gauteng Local Division, Johannesburg
  • Case No: IT 45979
  • Applicant: Taxpayer Boerdery
  • Defendant: The Commissioner for the South African Revenue Service (SARS)
  • Judgment Date: 20 March 2024

In Boerdery v SARS, the South African Tax Court addressed the tax treatment of substantial insurance premiums paid by Taxpayer Boerdery to Company XYZ Insurance Company. Boerdery, a farming enterprise, claimed tax deductions on the premiums, contending they qualified as legitimate insurance expenses under section 11(a) of the Income Tax Act, which allows for deductions of expenses that are “actually incurred in the production of income.” SARS disputed this classification, asserting that the premiums constituted capital investments rather than deductible operating expenses.

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File Size: 282 KB
Categories: South Africa
Tags: Capital Assets, Deductible Expenses, Expense Classification, International Tax, Tax Compliance, Tax Risk Management
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5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected