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August 3, 2022

Train your staff to protect against cyberattacks

Since the POPI Act was introduced, many businesses have taken the time and effort to implement a POPI strategy that complies with the Act’s basic requirements. […]
August 3, 2022

VAT concerns during the temporary letting of property

The VAT Act makes provision for the supply of residential fixed property by a VAT vendor (being a property developer) to be subject to VAT at […]
August 3, 2022

Employee share incentive schemes

Employer companies generally implement employee share incentive schemes to retain and incentivise their employees by enabling the latter to receive indirect benefits from the appreciation in […]
July 6, 2022

Wear-and-tear allowance

Capital expenditure incurred in the production of income and in carrying on of a trade does not qualify for a deduction under the so-called general deduction […]
July 6, 2022

How a data-driven culture can transform your business

In today’s digital era, data has become an essential resource for businesses to grow and thrive in a competitive market. But not all companies are taking […]
July 6, 2022

Home office expenditure

Taxpayers who are salaried employees have limited deductions available to them. However, home office expenditure can be claimed as an income tax deduction, but the onus […]
June 14, 2022

Immovable property ownership and spouses

INTRODUCTION When does a spouse who is entitled to receive a half share in immovable property become the owner of that half share? Does the real […]
June 14, 2022

Correction of an assessment: Section 93

As portrayed in the Tax Administration Act No 28 of 2011 (TAA), the dispute resolution rules lay out the legal framework to be followed by both […]
June 14, 2022

PAYE and non-residents

Employment income is generally taxed where the services are physically exercised. The place of contract conclusion, where the employer is based and where the remuneration is […]
May 4, 2022

Proposed legislative changes: Fringe benefits in relation to employer contributions to retirement funds

With effect from 1 March 2016, and in terms of paragraph 2(l) of the Seventh Schedule to the Income Tax Act, all employer contributions to a retirement fund on […]
May 4, 2022

Transfer of assets between spouses: What are the tax implications?

Section 9HB of the Income Tax Act provides for a roll-over of a capital gain or loss when an asset is transferred between spouses during their lifetimes. […]
May 4, 2022

Do actions speak louder than words in the business world?

It’s one thing to claim your company is customer-orientated, but talk can be cheap regarding what matters most to your business. The businesses that serve their […]
April 6, 2022

Retirement saved from controversial tax proposal

When an individual ceases to be a South African tax resident prior to retirement from a South African retirement fund and becomes tax resident of another […]
April 6, 2022

Analysing the rescindability of tax judgements

On 11 March 2022, the Constitutional Court (CC) of South Africa granted leave to appeal and set aside an order from the High Court of South […]
April 6, 2022

Learn more about the DTMC Regime

In 2013, the South African government introduced the Domestic Treasury Management Company (DTMC) regime to allow South African companies that are registered with the Financial Surveillance Department […]
April 6, 2022

Analysing tax exemption for dividends

Dividends are a valuable part of many shareholders’ income, but even though they are exempt from regular income tax, it does not mean that they are […]
March 7, 2022

The increasing importance of Fidelity Fund Certificates

Property Practitioners who now need to hold a Fidelity Fund Certificate, unless excluded, to practice in terms of the Property Practitioners Act, 22 of 2019, may […]
March 7, 2022

How to protect your business from credit card fraud

Anyone who’s ever had the misfortune to fall prey to credit card fraud, knows that it’s a huge hassle. If you’re running a business, you should […]
February 17, 2022

Is your disclosure “voluntary”?

In December 2021, the Supreme Court of Appeal (SCA) handed down a judgment dismissing an appeal against a decision of the Tax Court. The issue before […]
February 17, 2022

Avoid overworking your staff – here’s how

Everyone handles life’s pressures differently, which is no exception at the workplace. Some job-related stress may be unavoidable, such as leading a meeting for the first time, […]
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