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Rental of residential property by developers - temporary relief

DLA Cliffe Dekker Hofmeyr
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South Africa
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June 10 2011

One of the interesting proposed insertions in the Value-Added Tax Act 89 of 1991 relates to a new section 18B, which provides temporary relief when there is a change in use of residential property in the hands of a developer

Tax relief for transfer of a residential property

DLA Cliffe Dekker Hofmeyr
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South Africa
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November 22 2011

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

Realisation companies a new take on an established concept

ENS - Edward Nathan Sonnenbergs
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South Africa
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June 15 2011

A realisation company is a company which is generally formed with the purpose of facilitating the realisation of properties which are usually transferred to it from a group company

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

ENS - Edward Nathan Sonnenbergs
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South Africa
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May 25 2012

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

The introduction of REITs

DLA Cliffe Dekker Hofmeyr
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South Africa
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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

Disposal of residence

DLA Cliffe Dekker Hofmeyr
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South Africa
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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