The court's position in the justice system. The Supreme Court of Appeal of South Africa is the successor to the Appellate Division, first established in 1910 when the Union of South Africa was created.
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![The Commissioner for Inland Revenue v SW Van der Merwe and 4 Others [Case no: 249/99] [22 February 2001]](https://www.supremecourtofappeal.org.za/images/jdownloads/fileimages/pdf.png){kind=small}
The Commissioner for Inland Revenue v SW Van der Merwe and 4 Others [Case no: 249/99] [22 February 2001] 
