Policy, Law, Economics and Politics - Deepening Democracy through Access to Information
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10 February 2012
                       
 
 
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03 Nov 2011
 
 
Apportionment of dual purpose expenditure: Round II
ENS
Dividends, other than certain foreign dividends, received by or accrued to or in favour of any person, do not constitute ‘income’ as defined in section 1 of the Income Tax Act, Act 58 of 1962...
 
 
19 Oct 2011
 
VAT judgment on imported services
ENS
In a recent case, XYZ Co v The Commissioner for the South African Revenue Service (VAT 382), the Tax Court held that advisory services acquired from a foreign supplier in relation to an offer which...
 
 
14 Oct 2011
 
Case law guidance on “place of effective management”
ENS
The concept of the “place of effective management” was considered in the recent judgment of the Western Cape High Court in the matter between The Oceanic Trust Co. Ltd N.O, and the Commissioner...
 
 
12 Sep 2011
 
Mining rehabilitation funds - what if they are no longer needed? Thoughts on Section 37A of the Income Tax Act
BOWMAN GILFILLAN
Mining companies are obliged to perform environmental rehabilitation of mining sites upon the decommissioning or termination of mining activities. Section 37A of the Income Tax Act, 62 of 1968...
 
 
03 May 2011
 
The importance of residence in determining liability for capital gains
CLIFFE DEKKER HOFMEYR
The case of TLD Limited v The Commissioner for the South African Revenue Service heard before the Tax Court raises the interesting issue of the interplay between the imposition of capital gains tax...
 
 
06 Jan 2011
 
Beware of rushing off to court
CLIFFE DEKKER HOFMEYR
The importance of disclosing all relevant information to the Commissioner for the South African Revenue Service (the Commissioner or SARS where applicable) was once again highlighted in the recent...
 
 
08 Dec 2010
 
 
 
Commissioner for South African Revenue Service v NWK Ltd (27/10) [2010] ZASCA 168
SUPREME COURT OF APPEAL
The Commissioner for the South African Revenue Service had levied additional assessments against NWK, a maize trading company, formerly a co-operative, for the years 1999 to 2003. He had also...
 
 
13 Sep 2010
 
Finance Law Update: September 2010
JURGENS BEZUIDENHOUT & HILGARD BELL ASSOCIATES
Company law - Draft legislation - Companies Amendment Bill 2010 The Companies Amendment Bill 2010 (the "Companies Bill") contains proposed amendments to the Companies Act, 2008 (the "new Act"). It...
 
 
 
                       
 
 
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