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April 22, 2020

CAPITAL GAINS TAX ON DEATH

Section 9HA of the Income Tax Act deals with deemed disposals by a deceased person. This section of the Act often causes some confusion, especially where […]
April 22, 2020

TAX RELIEF AMID COVID-19

On 21st April 2020 President Ramaphosa announced additional measures to assist employers to provide financial stability to their employees. One of these measures includes a 35% […]
April 22, 2020

RE-ALLOCATION OF SURPLUS RETIREMENT FUND ASSETS

Binding Class Rulings (BCR) are issued in response to applications by a specific class of taxpayers (usually persons that will have the same tax consequences apply […]
April 22, 2020

THE GIVE AND TAKE OF SHARE TRANSFERS

Many business transactions are concluded in terms of section 42 of the Income Tax Act. The section essentially allows a transfer of an asset by a […]