Atlantis Mining vs SARS (High Court)
Overview
This is a summary of the Atlantis Mining SA (Pty) Ltd v South African Revenue Services and Another (23651/2021; 014002/2022) [2024] ZAGPPHC 665 (5 July 2024) case in which the Court was tasked with assessing whether or not section 36(7F) of the Income Tax Act was applicable to an entity engaged in contract mining.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Atlantis Mining SARS contact mining section (367F) |
| Categories | Tax |
| Date | 9 October 2024 |