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Results: 1-10 of 17

Supply of a going concern 'down under'

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Australia, South Africa
  • -
  • October 4 2013

In general, under South African VAT law, the disposal of proper ties by a property developer is a taxable supply subject to VAT at the standard

The misnomer of transfer duty

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • June 14 2013

Transfer duty is not actually payable on the transfer of property. Section 2 of the Transfer Duty Act, No 40 of 1949 (TD Act) provides that transfer

Conversion of a share block scheme into sectional title exemption from transfer duty

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • June 10 2013

With effect from 1 January 2013 transfer duty is no longer payable in respect of a transaction contemplated in item 8 of schedule 1 of the Share

Unlisted REITs

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • February 27 2013

A Real Estate Investment Trust (REIT) is a listed company or property unit trust that invests in immovable property, receives income from rental and

Proposed changes to VAT legislation for vendors purchasing fixed property from non-vendors

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • November 23 2012

Where a vendor purchases fixed property from a non-vendor, the vendor is required to pay transfer duty as opposed to value-added ta

Disposal of residence

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • October 17 2012

The Taxation Laws Amendment Act, No 7 of 2010, which came into operation on 1 October 2010, inserted Paragraph 51A of the Eighth Schedule to the Income Tax Act, No 58 of 1962, which widens the relief in respect of the disposal of a residence and imposes certain new conditions

The introduction of REITs

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • July 13 2012

One of the welcomed aspects that is dealt with in the latest draft of the Taxation Laws Amendment Bill, 2012 (Bill) is the introduction of the long-awaited Real Estate Investment Trusts (REITs

Tax relief for transfer of a residential property

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • November 22 2011

Is your house in a company, close corporation (CC) or trust?

Tax-free transfer of residential property

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • June 24 2011

If you own residential immovable property through a trust, company or close corporation (CC) you should really think about transferring the property into your own name

Significant implications for variable loan stock companies

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • June 13 2011

Whether it is intended or not, is not clear, but the Draft Taxation Laws Amendment Bill, 2011 (the Draft Bill) has proposed certain amendments to the Income Tax Act No