ARTICLE · 19 JANUARY 2024

Market Intelligence Thought Leadership Award Winner

Landmark Ruling On Manufacturing Allowances For Waste Treatment Processes

Andersen in South Africa

Explore more from Andersen in South Africa

Enviroserv Waste Management (Pty) Ltd ("Enviroserv") appealed to the Supreme Court of Appeal against the tax court's decision to disallow manufacturing allowances claimed in terms...

South AfricaEnvironment

Author LinkedIn connections

Enviroserv Waste Management (Pty) Ltd ("Enviroserv") appealed to the Supreme Court of Appeal against the tax court's decision to disallow manufacturing allowances claimed in terms of section 12C of the Income Tax Act, No. 58 of 1962 ("ITA") - [the other issue in the appeal related to the imposition of understatement penalties, which is not discussed in this article].

Background

Enviroserv conducts a waste management service business (involving the collection of pre-classified solid waste from clients in return for consideration).

Collected solid waste is taken to landfill sites where same is treated, recycled and disposed of.

Hazardous solid waste material is converted to waste material which is safe for disposal.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

NEMA Section 28 Directives At The Municipal Level: When The Different Environmental Compliance Beast Comes Knocking

South AfricaEnvironment

Cliffe Dekker Hofmeyr

High Court Upholds TGS Orange Basin Seismic Survey Authorisation

South AfricaEnvironment

Cliffe Dekker Hofmeyr

Data Centres And Africa’s Infrastructure Challenge: Growth, Resources And Resilience.

South AfricaEnvironment

Cooling The Hype: The Real Questions Behind South Africa’s Data Centre Boom

South AfricaEnvironment

When “may” Becomes “must”: The Western Cape High Court Strengthens Landowner Participation In Water Use Licensing

South AfricaEnvironment

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Environment

Related Comparative Guides

Comparative Guide

Environmental, Social and Governance

Comparative Guide

Environment

See more popular content from

Environment

South Africa Looks To Strengthen Carbon Tax For 2026: New Measures To Drive Emissions Reductions

South Africa's efforts to tackle climate change are intensifying as government looks to sharpen its focus on emissions reductions. The Climate Change Act, signed on 23 July 2024, underscores this commitment.

South AfricaEnvironment

Contamination Of Land And The Potential Liability For Directors

Proof of the offence by the firm constitutes prima facie evidence that the director is guilty.

South AfricaEnvironment

When “may” Becomes “must”: The Western Cape High Court Strengthens Landowner Participation In Water Use Licensing

On 9 July 2026, the Western Cape Division of the High Court handed down judgment in Van Zyl and Others v Minister of Water and Sanitation and Others (Van Zyl Judgment), reviewing and setting aside the decision by the Department of Water and Sanitation (DWS) to issue a water use licence (WUL) to the Cederberg Municipality (the Municipality).

South AfricaEnvironment

Cooling The Hype: The Real Questions Behind South Africa’s Data Centre Boom

The South African Human Rights Commission has called for public submissions on data centres and human rights, prompting urgent questions about whether the country can anticipate tomorrow's infrastructure pressures early enough to avoid a resource crisis. While Africa accounts for less than 1% of global data centre capacity and modern facilities use remarkably low water through closed-loop cooling systems, critical uncertainties remain about environmental impacts, job creation, and the unknown lifespan of th

South AfricaEnvironment

The Law Applicable To Contaminated Land In South Africa

When the National Environmental Management: Waste Act came into operation, the operation Part 8 of Chapter 4 was deferred to a later date.

South AfricaEnvironment

Approved But Unconnected: South Africa’s Renewable Energy Paradox

South Africa's environmental approval process has achieved remarkable efficiency, authorizing 4,861 MW of electricity generation capacity in just 100 days.

South AfricaEnvironment

New Regulations Published For Agricultural Remedies In South Africa

On 25 August 2023, the Minister for Agriculture, Land Reform and Rural Development (DALRRD) in South Africa issued amended regulations to the Fertilizer, Farm Feeds, Agricultural Remedies and Stock Remedies Act, 1947.

South AfricaEnvironment

Doing Business In Mauritius

South AfricaEnvironment

Werksmans Attorneys

High Court Upholds TGS Orange Basin Seismic Survey Authorisation

The Western Cape High Court has dismissed a challenge to an environmental authorisation for seismic reconnaissance survey operations in the Orange Basin. The judgment examines whether decision-makers adequately considered environmental legislation, coastal management factors, and future oil and gas risks when granting approval for offshore exploration activities.

South AfricaEnvironment

Cliffe Dekker Hofmeyr

When International Law Becomes Optional: What Critical Minerals Geopolitics Means For Mining

The principle of permanent sovereignty of nations over natural resources has anchored the international economic order since the United Nations adopted it in 1962.

South AfricaEnvironment