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Results: 1-10 of 139

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


Scope of capital gains tax liability broadened
  • DLA Cliffe Dekker Hofmeyr
  • South Africa
  • August 14 2015

In order to provide the necessary legislative amendments required to implement the tax proposals that were announced in the 2015 National Budget on


Nomination clauses and tax implications
  • DLA 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


The valuation of a usufruct for tax purposes
  • ENSafrica
  • South Africa
  • July 9 2015

The value of a usufruct (which is the right to use property and enjoy it's profits without directly owning it) is often needed to be calculated for


Exemption from donations tax and the net value of an estate
  • DLA Cliffe Dekker Hofmeyr
  • South Africa
  • July 3 2015

On 1 July 2015, the South African Revenue Service (SARS) released Binding Private Ruling 197 (BPR 197) dealing with the donations tax consequences


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


Extension for Philadelphia nonprofit property owners filing to maintain tax exemption
  • Pepper Hamilton LLP
  • South Africa, USA
  • April 1 2015

Nonprofit organization owners of tax-exempt real property located in Philadelphia were required to submit information by March 31, 2015 for their


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