21 May 2021 – Income Tax Act, 1962: Clicks Retailers (Pty) Ltd v CSARS (CCT 07/20) [2021] ZACC 11 (21 May 2021)
This matter concerns the tax treatment of retail loyalty programmes that are common in South Africa; whether an allowance under section 24C of the Income Tax Act, 1962, is available to Clicks Retailers (Pty) Limited (Clicks), a retailer which operates one such loyalty programme
