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Results: 11-20 of 199

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


REIT legislation extended to unlisted property-owning companies
  • 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


Interpretation Note 22 -transfer duty
  • Shepstone & Wylie Attorneys
  • South Africa
  • September 23 2015

On 22 September 2015 the South African Revenue Service released Issue 3 of Interpretation Note No. 22 ("IN 22"). IN 22 explains exemptions provided


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


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


Sold to the highest bidderunless you didn’t pay VAT
  • Cliffe Dekker Hofmeyr
  • South Africa
  • December 9 2016

Before buying anything, a purchaser should always be aware of all its obligations. This is one of the lessons to draw from the decision in Sheriff of


Exemption from donations tax and the net value of an estate
  • 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


Rates: to pay or not to pay
  • Cliffe Dekker Hofmeyr
  • South Africa
  • March 7 2016

This question was considered by the Supreme Court of Appeal (SCA) in the case of Blair Atholl Homeowners Association v The City of Tshwane


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


Scope of capital gains tax liability broadened
  • 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