Candice Gibson
Cliffe Dekker Hofmeyr
Articles
The residency requirements in Australia: A “hard” knock for the taxpayer in a decision made by the Federal Court of Australia
Australia, South Africa - July 6 2018 System of taxation followed in Australia The primary test of tax residency is called the “resides test”, referred to below as the Ordinary Concepts…
Efficient or inept? South Africa’s corporate income tax rate and restructuring rules
South Africa - May 25 2018 As indicated in our Tax and Exchange Control Alert published on 13 April 2018, the Davis Tax Committee (DTC) released a media statement on 12 April…
SARS speaks up: Some clarity provided on the taxation of cryptocurrencies in South Africa
Canada, South Africa - April 20 2018 Was this move expected by SARS? Since the growing popularity of cryptocurrencies in South Africa and following the absence of legislation relating to…
Estate duty rate rises, for the wealthy
South Africa - February 22 2018 With effect from 1 March 2018, the rate of estate duty will be increased from 20% to 25% for estates with a value exceeding R30 million. More…
The increase of the “official rate of interest”
South Africa - February 22 2018 The “official rate of interest” is the present repurchase rate plus 100 basis points (7.75%) and is used to quantify the fringe benefit of low…
