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Louis Botha

Cliffe Dekker Hofmeyr

Legal Influencer

Q3 | 2018

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  • Q3 | 2018 in Corporate - Africa and Middle East

Results 1 to 5 of 86
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In the end, there can be only one contract - the SCA considers section 24C of the Income Tax Act

South Africa - December 7 2018 In terms of s24C of the Act, a taxpayer can, under certain circumstances, claim an allowance in respect of future expenditure incurred against income...


No capital gains tax? Ruling on disposal of property by public benefit organisations

South Africa - November 23 2018 On 31 August 2018 the South African Revenue Service (SARS) published Binding Private Ruling (BPR) 309, which deals with the disposal of assets by...


A burning issue: National Treasury releases the revised Draft Regulations on the Carbon Offset

South Africa - November 16 2018 On 12 November 2018, National Treasury (NT) published the revised Draft Regulation on the Carbon Offset (Draft Regulations) for a second round of...


No tax on interest? Ruling pertaining to DTA between South Africa and Brazil

South Africa - November 9 2018 On 4 July 2018, the South African Revenue Service (SARS) issued Binding Private Ruling 307 (BPR 307), which deals with relief from double taxation of...


Customs & Excise highlights

South Africa - October 26 2018 On 17 October 2018, National Treasury (NT) and the South African Revenue Service (SARS), appeared before Parliament's Standing Committee on Finance...

Petr Erasmus.