Policy, Law, Economics and Politics - Deepening Democracy through Access to Information
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20 March 2010
Polity Focus
 
 
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11 Nov 2009
 
 
Provisional tax relief
DENEYS REITZ
Thanks to vigorous submissions by several organisations, recent amendments to the Income Tax Act have ameliorated the draconian and totally unrealistic provisions introduced last year relating to...
 
 
03 Nov 2009
 
Medical contributions for retired employees
DENEYS REITZ
A recent insertion of section 12M into the Income Tax Act clarifies an uncertainty regarding the deductibility of retirement medical funding that in recent time has become increasingly common.
 
 
28 Oct 2009
 
Exemptions to bodies corporate and share block companies clarified
DENEYS REITZ
There has been great confusion in the property market whether the exemption provided to bodies corporate and share block companies, in respect of levies and income received by them, must be from...
 
 
 
 
Tax Amendments
WERKSMANS
The Taxation Laws Amendment Bill and the Taxation Laws Second Amendment Bill were tabled in Parliament on 1 September 2009. These bills implement the changes announced in the Budget on 11 February...
 
 
 
 
Taxation of retirement funds
DENEYS REITZ
The current amendments to the Income Tax Act promulgated in September see the conclusion of the process begun in 2007 of simplifying the taxation of funds withdrawn from retirement funds, whether...
 
 
22 Oct 2009
 
SARS to increase Tax Revenue from Transfer Pricing
DENEYS REITZ
In light of the current collection deficit and negative impact of a possible transfer pricing adjustment, any resident company involved in trade with a non-resident company should be mindful of...
 
 
19 Oct 2009
 
Permanent Establishment Considerations
DENEYS REITZ
Parties entering into cross-border transactions must consider the possibility of the transaction giving rise to a permanent establishment for either party, with an eye to avoiding this problem...
 
 
02 Apr 2009
 
 
 
Tax Update (March 2009)
DENEYS REITZ
Capital Gains Tax Definition of spouse in fiscal acts Compensation payments Sand sales: another (and final?) defeat No double jeopardy Scheme for obtaining a VAT benefit Keeping an assessed loss...
 
 
 
Polity Focus
 
 
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