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Transfer duty - no surprises: Part 2
19 Oct 2022
The Transfer Duty Act 40/1949 ("the Act") states that transfer duty (duty) is to be levied on any property acquired by any person by way of a transaction.
How and when deposits are taxed
26 Aug 2022
The South African Revenue Service recently published a new Interpretation Note relating to the taxation of deposits. In the ordinary course of business...
How does the POPI Act affect credit bureaus?
26 Aug 2022
When it comes to the protection of personal information, there are two acts that govern businesses and those working with such information.
Avoid the "chase" following the purchase of a business
26 Aug 2022
When you intend to buy a business from a seller as a going concern, it is important to do your homework in respect of the business you intend to acquire to make
Beware of the dog: What happens when a sign is not enough?
11 Jul 2022
This issue was recently dealt with in length in the SCA matter of Van Meyeren v Cloete (636/2019 [2020] ZASCA 100 (11 September 2020) , where the focus...
Transfer of assets between spouses: What are the tax implications?
11 Jul 2022
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.
Wear-and-tear allowance
11 Jul 2022
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...
Transfer duty. No surprises. Part I
03 Jun 2022
Transfer duty is a duty levied for the benefit of the National Revenue Fund on the value of any property acquired by any person by way of a transaction or...
The two-way street of rental relationships
03 Jun 2022
The relationship between landlord and tenant is a symbiotic one, where the efforts of either party results in the best outcome for both parties. During the...
Getting technical with disciplinary hearings
12 May 2022
When an employer institutes a disciplinary hearing against an employee, the employee is entitled to know and understand the nature of the charge(s) against him