Monthly Archives: August 2016

VOORGESTELDE WYSIGING AAN DIE BELASTING OP TRUSTS

Die Nasionale Tesourie het sy langverwagte voorgestelde jaarlikse wysigings aan belastingwetgewing in Julie gepubliseer. Hierdie jaar is daar verwag dat die voorgestelde wysigings duidelikheid sou bring rakende die Tesourie se voorstelle oor hoe om die merkbare misbruik van die trustvorm … Continue reading

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THE 2016 TAX SEASON IS OPEN

As is the case every year, the Commissioner for SARS recently published the annual notice to officially ‘open’ the 2016 tax season. Individuals are now able to file their annual income tax returns for the 2016 year of assessment (which … Continue reading

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MISUSE OF ASSESSED LOSSES

An assessed loss for income tax purposes is a potentially valuable asset: it represents past losses made by a taxpayer which is able of being carried forward to subsequent tax years against which future taxable profits are able of being … Continue reading

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FINANSIËLE HULP DEUR MAATSKAPPYE MET UITREIKING VAN AANDELE

Afdeling 38 van die Maatskappywet, 61 van 1973 (nou herroep), het ‘n verbod bevat op maatskappye wat aandele op leningsrekening uitreik aan voornemende aandeelhouers. Dit is geïdentifiseer as een van die struikelblokke wat spesifiek in die pad van SEB-bemagtigingsooreenkomste gestaan … Continue reading

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