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Tax consequences on improvements on land under a sub-lease
Tax consequences on improvements on land under a sub-lease

The South African Revenue Service (SARS) was recently called upon to make a ruling on the income tax consequences for the lessor, lessee and the sub-lessee of land, arising from an obligation on the sub-lessee to effect improvements on the land under a sub-lease in circumstances where no express obligation for improvements was placed on the lessee by the main lease.

By Graeme Palmer 17 Sep 2014 07:54

Special Economic Zone Act will attract foreign investments
Special Economic Zone Act will attract foreign investments

New investor incentives and benefits from the Special Economic Zone (SEZ) Act 2014 in South Africa will attract further domestic and foreign direct investment to South African industrial and special economic zones.

By Chris Mashigo 8 Sep 2014 11:29

Changes in Taxation Laws Amendment Bill in spotlight
Changes in Taxation Laws Amendment Bill in spotlight

The draft 2014 Taxation Laws Amendment Bill (TLAB) brings with it some important proposed changes to the formula that employers use to calculate the fringe benefit value of their contributions to employees' defined benefit funds.

By Rob Cooper 8 Sep 2014 10:44

Choosing the right financial advisor is crucial
Choosing the right financial advisor is crucial

The best way to secure financial freedom is to devise, implement and manage a sound, tailor-made strategy with an independent financial adviser (IFA). But choosing the right IFA, a professional who will manage your money and help you meet your long-term objectives, is not always easy.

By Greg Stockton 5 Sep 2014 09:17

Marion Scher
Write reports people will actually read

I was recently asked to coach two young women whose sole job was to prepare their company's annual general report. That was all they did...

By Marion Scher 3 Sep 2014 05:52

Danette Breitenbach
Eugene... the new face of banking radio?

Radio has long been the battlefield for banking. Over the past couple of years the banking sector, because of some guy called Steve, became even more competitive.

By Danette Breitenbach 29 Aug 2014 08:02

Parties to a statutory merger must consider tax consequences
Parties to a statutory merger must consider tax consequences

The purpose of this article is to discuss aspects of the relationship between the provisions of the Companies Act, No 71 of 2008 and the Income Tax Act, No 58 of 1962 (ITA) in relation to statutory mergers.

By Justine Krige 29 Jul 2014 07:28

Myles Wakefield
The reality of property

There is a valuable, but not easy, lesson property investors must learn about their asset...

By Myles Wakefield 21 Jul 2014 12:00

Taxpayer must prove that a transaction is exempt
Taxpayer must prove that a transaction is exempt

A taxpayer bears the burden of proving that an amount or transaction is exempt or otherwise untaxable.

By Graeme Palmer 21 Jul 2014 07:27

Vietnam offers attractive investment opportunities
Vietnam offers attractive investment opportunities

Vietnam offers a compelling investment opportunity for the next decade. Home to 92 million people, the Vietnam population boasts a 97% literacy rate.

By James Gilfillan 18 Jul 2014 12:24

Section 75 introduced significant changes to Companies Act
Section 75 introduced significant changes to Companies Act

In the interest of ensuring that the integrity of board decisions are not compromised by directors' personal financial interests, section 75 of the Companies Act 71 of 2008, has introduced some significant changes to the provisions of its predecessor, the Companies Act 61 of 1973 (the old Companies Act).

By Nozipho Bhengu 18 Jul 2014 09:57

Mobile payment methods support socio-economic development
Mobile payment methods support socio-economic development

Mobile money has fast-tracked socio-economic development in emerging markets and, promoted freedom of choice and enterprise development, but how long before regulations throttle financial inclusion?

By Desere Orrill 17 Jul 2014 10:24

New Act not clear about position of secure creditors in business rescue
New Act not clear about position of secure creditors in business rescue

In liquidation the position of secured creditors is clear; their security is protected in liquidation, their secured asset is realised for their benefit - only the surplus after their claim is paid falls into the remainder of the estate for the benefit of other creditors, and they have voting power by value only to the extent that their claim is not covered by their security.

By Richard Marcus 11 Jul 2014 14:17

Janine Lazarus
The JSE lends its financial muscle to messaging

With the growing focus on corporate governance and transparency, and with organisational reputation cited as the number one risk to companies, it never fails to amaze me how some people...

By Janine Lazarus, Issued by Janine Lazarus Media Consultancy 10 Jul 2014 11:17

Luigi Marinus
Stock markets at record highs while growth is down

The South African economy is under strain: After growing by just 1.9% in 2013, it proceeded to shrink in the first quarter of 2014. Expectations are that the economy will grow by only 2% this year - and that's if we're lucky.

By Luigi Marinus 3 Jul 2014 09:36

Graham Turnbull
[Money Matters] Investing in property... or equities?

This is the third in a series of Q&As aimed at providing guidance to you in your personal finance issues.

By Graham Turnbull 2 Jul 2014 07:42

Bank on change in Africa
Bank on change in Africa

I have been part of the 'banked' segment of civilization since I was five years old. I have tried it all, from savings to home-loans, vehicle finance to credit card...

By Cobus van Zyl 1 Jul 2014 11:49

Impact of fiscal amendments on taxation of risk policies
Impact of fiscal amendments on taxation of risk policies

The National Treasury released the first batch of fiscal amendments on 10 June 2014. One of the most significant amendments relates to the way in which risk policies will be taxed in the hands of long-term insurance companies.

By Emil Brincker 26 Jun 2014 11:58

Graham Turnbull
[Money Matters] Taking your money offshore?

This is the second in a series of Q&As aimed at providing guidance to you in your personal finance issues.

By Graham Turnbull 25 Jun 2014 07:16

Chandrakumar BJG
Effect of labour strike on national economy

The global mining industry, with its role in the resources supply chain, acts as a core force influencing the health of the 'global economy'. Numerous industries across the globe depend on the supply of commodities.

By Chandrakumar BJG 5 Jun 2014 11:51

Brett Bowes
Tell the new Minister of Small Business Development what small business needs

The creation of a Small Business Development Ministry under Lindiwe Zulu has received a positive response.

By Brett Bowes 5 Jun 2014 11:50

Chinese investors show interest in business rescue transactions
Chinese investors show interest in business rescue transactions

Business rescue transactions have created a new environment in South Africa for buying cheap distressed assets and adding value to them.

By Eric Levenstein 5 Jun 2014 11:14

Provisions in Tax Act when personal liability arises
Provisions in Tax Act when personal liability arises

One of the fundamental consequences of incorporating a company is that it is a legal entity separate from its directors and shareholders, and therefore the persons who manage and own the company will generally not be liable for the debts of the company.

By Graeme Palmer 29 May 2014 07:14

Graham Turnbull
[Money Matters] How to avoid that penalty on your RA

We invest in a retirement annuity to ensure we can live comfortably in retirement - but what happens when a penalty promises to take a massive chunk out of your savings?

By Graham Turnbull 29 May 2014 06:46

Marion Scher
How to turn away online business

Recently I've been researching effective content writing, which naturally led me to go online and look at various sectors - not just at their websites but also importantly, their mobi sites. Interesting reading...

By Marion Scher 23 May 2014 06:29

Brett Bowes
Government and private sector after 20 years of democracy

We are enjoying 20 years of democracy so it is a good time to take an objective look at transformation as a partnership between government and the private sector.

By Brett Bowes 22 May 2014 13:21

Tax Court determines merit of tax assessments
Tax Court determines merit of tax assessments

The Tax Court is a specialist court specifically equipped to adjudicate on tax-related matters pertaining to the lawfulness and correctness of disputed assessments.

By Nicole Paulsen 14 May 2014 09:43

South Africa faces a shrinking economy
South Africa faces a shrinking economy

Policymakers at the recent International Monetary Fund (IMF)/World Bank meetings highlighted the fact that several countries, including South Africa, are faced with the problem of having to tighten monetary and fiscal policies.

By Ross Pennell 9 May 2014 09:00

High Court gives judgment on tax clearance certificates
High Court gives judgment on tax clearance certificates

Tax clearance certificates play an important role in our economy and are, almost without exception, a requirement when a person submits a tender or bid for doing business with government.

By Heinrich Louw 9 May 2014 08:42

Laurence Hillman
Retirement reforms and making provision

In South Africa, it would be normal if you had to work your entire life and still end up in debt - an uncertain future exacerbated by the average debt-to-income ratio of 80% and the fact that three out of four people will cash in their retirement fund when they change jobs, often to pay off previously incurred debt.

By Laurence Hillman 8 May 2014 10:45

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