Assmang vs SARS – the buck stops here
Overview
A summary of the Assmang (Pty) Ltd v Commissioner for the South African Revenue Service and Others (311/2024) [2025] ZASCA 121 (29 August 2025) case in which the Court had to decide whether the taxpayer qualified for a diesel rebate.
| Author | SAICA (Nomvula Masehla: Lead) |
|---|---|
| Division | Tax |
| Keywords | Assmang Diesel rebate wet basis dry basis |
| Categories | Tax |
| Date | 1 December 2025 |