Policy, Law, Economics and Politics - Deepening Democracy through Access to Information
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27 May 2012
                       
 
 
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21 Mar 2012
 
 
Outstanding loans to shareholders and the advent of dividends tax
CLIFFE DEKKER HOFMEYR
Companies and their shareholders have been anticipating the changeover from Secondary Tax on Companies (STC) to Dividends Tax for quite some time now, the effective date being 1 April 2012. There...
 
 
23 Feb 2012
 
Changes to the Dividends Tax regime
Cliffe Dekker Hofmeyr
While companies and shareholders alike have been gearing up for the changeover on 1 April 2012 from Secondary Tax on Companies (STC) to Dividends Tax, National Treasury and SARS have had a card up...
 
 
09 Sep 2011
 
Australia introduces carbon-pricing mechanism
CLIFFE DEKKER HOFMEYR
In December 2010, National Treasury released a discussion paper on the introduction of a carbon-pricing mechanism in South Africa. The paper followed the announcement in 2009 that government is...
 
 
24 Jun 2011
 
Capital Gains Tax relief on certain foreign currency gains
CLIFFE DEKKER HOFMEYR
The Draft Taxation Laws Amendment Bill, 2011 (Bill), proposes to delete Part XIII from the Eighth Schedule to the Income Tax Act (Act).
 
 
07 Apr 2011
 
Jurisdiction of the High Court in tax disputes
CLIFFE DEKKER HOFMEYR
In a recent judgment handed down in the South Gauteng High Court, Rossi and others v CSARS, a taxpayer applied for an order compelling the Commissioner to authorise a refund in terms of section 102...
 
 
07 Feb 2011
 
Latest Advance Tax Rulings
CLIFFE DEKKER HOFMEYR
The South African Revenue Service has recently released a number of advance tax rulings. We briefly summarise some of these rulings below.
 
 
 
                       
 
 
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