Public Servants' Association of South Africa obo Members v Advocate Mark Thys N.O. and The South African Revenue Service [2026] ZALCJHB 109

Seat of Court: The Labour Court of South Africa, Johannesburg

Date Delivered: 7 April 2026

Factual Summary: 

The Second Respondent (SARS) sought leave to appeal against a judgment of this Court in which it was partially successful and partially unsuccessful in opposing a review application brought by the Applicant. The underlying dispute concerned a review of an arbitration award, though the specific factual matrix of the underlying dispute is not elaborated upon in the judgment regarding leave to appeal.

Legal Questions Considered:

1. The test for granting leave to appeal:

"The traditional formulation of the test that is applicable in an application such as the present requires the court to determine whether there is a reasonable prospect that another court may come to a different conclusion to that reached in the judgment that is sought to be taken on appeal." [para 5] "The use of the word 'would' in s17(1)(a)(i) is indicative of a raising of the threshold since previously, all that was required for the applicant to demonstrate was that there was a reasonable prospect that another court might come to a different conclusion." [para 5]

2. The discretionary nature of granting leave to appeal and conservation of judicial resources:

"The need to obtain leave to appeal is a valuable tool in ensuring that scarce judicial resources are not spent on appeals that lack merit." [para 6]

Order:

1. The application for leave to appeal is dismissed.

2. The Second Respondent is to pay the Applicant's costs.