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Withholding tax on disposal of immovable property

  • Webber Wentzel
  • -
  • South Africa
  • -
  • February 26 2015

Broader application of the withholding tax on immovable property disposed of by non-residents is envisaged. It is proposed that the definition of

REIT legislation extended to unlisted property-owning companies

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • February 25 2015

Section 25BB of the Income Tax Act was adopted in South Africa with effect from 1 April 2013 to govern the taxation of real estate investment trusts

REITs dispensation for unlisted property-owning companies

  • Webber Wentzel
  • -
  • South Africa
  • -
  • February 26 2015

A special dispensation for listed REITs was introduced in 2012. It is proposed that a regulatory framework for unlisted property-owning companies be

A recap of the REIT provisions and the latest amendments thereto

  • ENSafrica
  • -
  • South Africa
  • -
  • February 18 2015

The provisions in the Income Tax Act No. 58 of 1962 ("the Act") pertaining to the taxation of Real Estate Investment Trusts ("REITs") are contained

Residential property amnesty renovations concluded!

  • ENSafrica
  • -
  • South Africa
  • -
  • October 28 2010

After representations were made to the National Treasury with respect to the introduction of a residential property amnesty, it appears that the final version of the legislation has been 'renovated' to suit the array of family planning structures and circumstances currently being utilised

The unintended consequences of Section 12N

  • ENSafrica
  • -
  • South Africa
  • -
  • May 30 2011

Prior to the introduction of section 12N, section 11(g) of the Act regulated any deductions related to leasehold improvements

Is rental income received by a controlled foreign company subject to South African tax?

  • ENSafrica
  • -
  • South Africa
  • -
  • May 25 2012

Various changes have been made to the controlled foreign company (“CFC”) tax rules

In other news

  • Chadbourne & Parke LLP
  • -
  • Kuwait, South Africa
  • -
  • November 15 2012

Califonia voters approved two ballot initiatives on November 6 that will affect tax burdens in the state

Commercial building allowances

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 16 2014

The South African Revenue Service (SARS) recently released an interesting binding private ruling (BPR 169) dealing with the deduction of a commercial

REITs: implementation issues

  • ENSafrica
  • -
  • South Africa
  • -
  • May 29 2013

The Real Estate Investment Trust ("REIT") regime is set to usher in a new era for the listed property sector by affording certain tax advantages to