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In alignment: Proposed amendments pertaining to amalgamation transactions

South Africa - August 1 2019 The Income Tax Act, No 58 of 1962 (IT Act) provides for corporate roll-over relief in respect of the transfer of assets between companies that form…

Louis Botha

Stories from Down Under: Income tax provisions applicable to documentaries

South Africa - July 11 2019 When South Africans think about Australian television, many may remember the television soap opera, Neighbours, featuring the famous Kylie Minogue…

Louis Botha

The proposed gambling tax draft legislation

South Africa - June 21 2019 Louis Botha, Associate and Louise Kotze, Candidate Attorney in the Tax & Exchange Control practice, joined Classic FM to discuss the proposed…

Louis Botha

Legal professional privilege protection available to taxpayers too

South Africa - June 14 2019 In a litigious context, the doctrine of legal professional privilege provides that communications between an attorney and a client are protected from…

Emil Brincker

Tax exemption is not a formality - the Tax Court considers the PBO status of a non-profit company

South Africa - May 31 2019 In terms of s30 of the Income Tax Act, No 58 of 1962 (Act), an entity can only become a public benefit organisation (PBO) if it meets the…

Louis Botha