Searching Content indexed under Income Tax by Pieter Van der Zwan ordered by Published Date Descending.
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Budget 2018 - Business Perspective
The 2018 Budget Review contains a number of proposals that will impact businesses operating in South Africa.
South Africa
27 Feb 2018
The Finer Details Of Asset-For-Share Transactions
The Income Tax Act allows for roll-over relief in certain circumstances where assets are contributed to a company in exchange for shares in that company.
South Africa
13 Feb 2018
The Fine Line Between Dividends And Income
Dividends are payments received by a person in respect of shareholding in a company. In the recent case of C:SARS v Reunert Ltd the SCA was required to consider an arrangement...
South Africa
5 Feb 2018
Tax Issues: Socio-Economic And Development Expenditure
South African businesses play an integral role in socio-economic upliftment and development of communities. Expenditure incurred for this purpose may have tax implications for the business involved.
South Africa
18 Jan 2018
Disputing Understatement Penalties
Understatement penalties (USP) are imposed in respect of understatements by a taxpayer.
South Africa
1 Nov 2017
Tax Proposals Affecting Share Disposals
Since the introduction of dividends tax in 2012, in particular the company to company exemption, taxpayers have employed a number of methods to convert taxable proceeds upon the sale of shares...
South Africa
17 Aug 2017
Tax Proposals Affecting Trusts
A number of amendments proposed by the National Treasury are, if implemented in their current form, likely to significantly impact on trust structures.
South Africa
11 Aug 2017
Timing Of Asset Disposals And Accrual Of Proceeds
The timing of disposals of assets and the resulting accrual of the proceeds have been contentious aspects over the years.
South Africa
13 Jun 2017
Classification Of An Arrangement As An Interest-Bearing Instrument
The Income Tax Act contains specific provisions relating to the timing of the accrual or incurral of interest for tax purposes. BPR272 deals with an arrangement that contains deferred payment...
South Africa
10 May 2017
Tax Effect Of Fixing Errors
BPR268 deals with the tax implications of an arrangement that is aimed at correcting previous errors by a taxpayer.
South Africa
12 Apr 2017
South African Budget: Wealth And Investment Perspective
A number of tax rate increases were announced in the 2017 Budget Review on 22 February 2017. These may impact directly on investment yields and re-investment base of investors.
South Africa
1 Mar 2017
Clarification Of Tax On Payments To Non-Executive Directors
There has been uncertainty around the tax treatment of fees paid to non-executive directors. While it is clear that the amounts will be subject to income tax, the question was when and how this tax should be collected.
South Africa
27 Feb 2017
Tax On Profit-Sharing Loan Arrangements
Sections 8F and 8FA contain re-characterisation rules relating to hybrid debt instruments and hybrid interest.
South Africa
21 Feb 2017
Changes To PAYE Taking Effect From 1 March 2017
A number of amendments made at the end of 2016 take effect from 1 March 2017. This includes amendments relating to PAYE.
South Africa
14 Feb 2017
Tax On Vesting Of Shares By Share Incentive Trusts
Many employee share incentive schemes involve the use of trusts to house the shares until such time as they vest in the employees.
South Africa
2 Feb 2017
Purpose Of A Loan And Related Interest Expenditure
Interest is only deductible if incurred in the production of income and for purposes of carrying on a trade. This requires that the loan in respect of which the interest is paid and the trade/income...
South Africa
27 Jan 2017
Contingent Liabilities Assumed As Part Of A Going Concern
The tax implications of assuming contingent liabilities as part of a sale of business present uncertainties for both sellers and purchasers.
South Africa
22 Jan 2017
Tax Considerations In Respect Of Loans To Trusts
From 1 March 2017 onwards, taxpayers have a further consideration in the form of section 7C of the Income Tax Act to take into account when doing estate planning.
South Africa
13 Jan 2017
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