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Results: 1-10 of 172

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


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


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


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


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


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


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


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


Commercial building allowances
  • 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