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Results: 1-10 of 173

The anomaly that dividends are not exempt when declared by a REIT
  • Cliffe Dekker Hofmeyr
  • South Africa
  • February 24 2016

The introduction of tax legislation pertaining to Real Estate Investment Trusts (REITs) has resulted in significant development of this industry over


Nomination clauses and tax implications
  • Cliffe Dekker Hofmeyr
  • South Africa
  • June 24 2015

A nomination clause in a sale agreement of property often seems like a very good idea in complex business structures but unwanted consequences may


Residential property and VAT
  • Cliffe Dekker Hofmeyr
  • South Africa
  • December 11 2015

Until recently it was smaller investors who bought and let residential property. But nowadays even listed Real Estate Investment Trusts (REITs) are


Proposed repeal of the VAT zero rating under the National Housing Programme
  • Shepstone & Wylie Attorneys
  • South Africa
  • September 7 2015

In terms of section 11(2)(s) of the Value Added Tax Act No. 89 of 1991 (the "VAT Act"), payment made to vendors in respect of services supplied to a


VAT considerations between developers and owners of land
  • Cliffe Dekker Hofmeyr
  • South Africa
  • July 11 2014

Where a registered vendor for Value-added Tax (VAT) purposes disposes of vacant subdivided land or developed properties in the course and furtherance


Ruling on leasehold improvements
  • 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


Temporary rental of units extension of cut-off date
  • 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


The taxation of employer-provided low cost housing: a step in the right direction, but not yet a leap for mankind
  • ENSafrica
  • South Africa
  • December 10 2013

As part of Government's anti-poverty objectives, Government is seeking to provide low-income South African's with low cost housing and more


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