Articles

Results 1 to 5 of 9


South Africa Tax Developments

South Africa - October 21 2019 On 21 July 2019, National Treasury (NT) and the South African Revenue Service (SARS) published the 2019 Draft Taxation Laws Amendment Bill (Draft…

Kerushnie Gorender, Stephan Spamer, Virusha Subban

Tightening the Noose on Foreign Trusts

South Africa - April 1 2019 Recent amendments to the Income Tax Act 58 of 1962 (the Act), as a result of the Taxation Laws Amendment Act, No 23 of 2018, came into effect on 1…

New tax policy proposals announced in South Africa

South Africa - February 25 2019 In his Budget Speech on 20 February 2019, the Minister of Finance, Tito Mboweni, introduced some new tax policy proposals along with a number of…

A South African tax budget for renewal and growth

South Africa - February 21 2019 "This is a budget that plants a seed for renewal and growth" said the South African Minister of Finance, Tito Mboweni, in his Budget Speech on 20…

Supply of Low Income Housing: Zero-Rated or Not?

South Africa - October 9 2018 In the recent case of The Commissioner for the South African Revenue Services v Amawele Joint Venture CC (Amawele), the Supreme Court of Appeal (SCA)…