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Results: 11-16 of 16

Ruling on leasehold improvements

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • August 8 2014

The South African Revenue Service (SARS) released binding private ruling 177 (Ruling) on 31 July 2014. The Ruling concerned a lease and a sublease and

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

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

Temporary rental of units extension of cut-off date

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • January 23 2015

Property developers acquire and develop fixed property for the purposes of making taxable supplies and are subject to value-added tax (VAT) on the

Realisation companies a new take on an established concept

  • ENSafrica
  • -
  • South Africa
  • -
  • 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

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