Types of trusts in SA and the advantages of setting one up
A trust is often described as a tripartite legal relationship. A trust is a structure which has been set up by the founder to which...
Tax Law
Insights into tax law from South Africa’s leading tax lawyers and other tax professionals, examining tax legislation and case law. Find the latest articles and legal opinions with regards to SARS’ conduct, the taxation of local and foreign entities and assets, and the tax consequences of individual and corporate activities, ranging from loans, trusts, share buybacks, REITS, import and export, and more.
- Customs and Excise Act 91 of 1964
- Draft Taxation Laws Amendment Bill 2016
- Draft Taxation Laws Amendment Bill – 19 July 2017
- Employment Tax Incentive Act 26 of 2013
- Estate Duty Act 45 of 1955
- Income Tax Act 58 of 1962
- Merchant Shipping (International Oil Pollution Fund Compensation Fund) Administration Act 35 of 2013
- Merchant Shipping (International Oil Pollution Fund Compensation Fund) Contribution Act 36 of 2013
- Securities Transfer Tax Act 25 of 2007
- South African Revenue Services Act 34 of 1997
- Tax Administration Act 28 of 2011
- Taxation Laws Amendment Act 17 of 2017
- Transfer Duty Act 40 of 1949
- Value-Added Tax Act 89 of 1991
SAIT Compendium of Tax Legislation 2021 13e
About this publication:
Published annually, this invaluable two-part (Volumes 1 and 2) reference work provides the content and tools you need to negotiate the complex tax landscape with confidence.
The 2021 edition incorporates all promulgated legislative …
Provided By Juta
Death and taxes
There are very few certainties in life. And 2020 has seemingly proven this (time and time again). But it was Christopher Bullock who coined the commonly used phrase in his work – the Cobbler of Preston (published in 1716), when he noted, “’tis impossible to be…
Provided By Benaters
South African businesses should apply for a section 11D tax incentive today
Section 11D of the South African Income Tax Act (the “Act”), makes provision for a tax incentive scheme, commonly referred to as the Research and...
Juta’s Indirect Tax 2021
About this publication:
This annual subscription is a consolidated source of current indirect tax Acts and their supplementary material. It includes relevant promulgated legislative amendments, as...
by Juta
Ramaphosa assents to 2020 Taxation Laws Amendment Act
President Ramaphosa has signed the 2020 Taxation Laws Amendment Act into law.
Parliament passed the bill and sent it for assent in December 2020.
Key tax proposals...
by Sabinet
New trilingual African Multidisciplinary Tax Journal to launch February 2021
Original, high-level and evidence-based multi-disciplinary research papers in all areas of taxation in Africa available as a print or digital publication.
African countries face challenges in...
by Juta
Employee incentive schemes: Retaining and incentivising key employees during uncertain times
Introduction and Overview
Now more than ever, companies are looking to incentivise and align key employees to a common long-term growth objective. Employee incentive schemes allow...
So, you want to sell your business?
A large part of my practice over the nearly 30 years has comprised what us lawyers refer to as “transactional work” or “M&A”. Fancy sounding...
Medium term budget adjustments
At the time that Minister Tito Mboweni delivered his budget speech in February 2020, the outlook was that the year ahead would bring its financial...
