Section 13A of the Pension Funds Act No. 24 of 1956 (“PFA”) requires an employer of any member of a fund to make payment to the fund in full of any contribution, which in terms of the rules of the fund, is to be deducted from the member’s remuneration, and contribution for which the employer is liable in terms of the fund rules.
Case law often teaches more than legal principles—it reveals how litigation strategy, discipline, and judgment shape outcomes. Part A of Taxpayer EV v SARS is a striking example. Whilst the dispute concerned a seemingly minor procedural condonation in a tax dispute - a one-day late filing, the Court’s refusal highlights deeper lessons for all legal practitioners.
A recent Tax Court judgment highlights a growing tension in South African tax disputes: when SARS selects a ‘test case’ to resolve issues affecting hundreds of taxpayers, how much control do those taxpayers retain over their own appeals?
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