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Tax Treaty Case Law around the Globe 2012

1. Aufl. 2013

ISBN: 978-3-7073-2291-0

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Tax Treaty Case Law around the Globe 2012 (1. Auflage)

South Africa: Exchange of Information under an Income Tax Treaty

26.1. Introduction

The High Court of South Africa handed down its decision in the case of Commissioner v. Werner van Kets on . This case represents one of the first for South Africa regarding a request under the exchange of information provisions of an income tax treaty, in this case between Australia and South Africa. The case under consideration here was placed on the Supreme Court of Appeal roll, but was withdrawn before being heard.

26.2. Facts of the case

The facts provided here are drawn from the judgment of the High Court.

Werner van Kets, the respondent, is a resident of South Africa and a director of the Republic Life Common Fund (RLCF), a Labuan, Malaysian entity. The RLCF transferred AUD 62 million into Australia between 2004 and 2007. The taxpayer, Duncan Paul Saville, was under investigation by the Australian Tax Office (ATO), specifically as regards his offshore wealth and involvement with RLCF. These facts were not disputed.

The ATO sent an application to the Commissioner for the South African Revenue Service (the Commissioner) on 16 March 2009 requesting information under article 25 of the in...

Tax Treaty Case Law around the Globe 2012

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