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© Sommai Larkjit – 123RF.com
Internet enables companies to penetrate important market segments

Uber, the on-demand transport business, is now the world's most valuable travel start-up, valued at more than $40bn. In fact, it has the potential to become the most highly valued private company in the world. All of this with no fleet of its own...

By Patrice Rassou 26 May 2015 09:29

Betting the farm on untested tech
Betting the farm on untested tech

While a plethora of new payment solutions are coming to market, businesses should be cautious about moving to new solutions just for the sake of it...

By Jonas Thulin 25 May 2015 10:33

© 123RF.com
Provisions in Act can defer payment of CGT

If a person disposes of an asset during the current tax year, but only becomes entitled to payment in future tax years, the Income Tax Act, 1962 provides that the amount is deemed to have accrued to that person during the current tax year...

By Graeme Palmer 25 May 2015 06:49

Madelein van der Watt
Overview of the basics of employer tax

By starting a business, you're helping to create jobs, contributing towards skills development, and even inspiring other entrepreneurs...

By Madelein van der Watt 25 May 2015 06:31

© Nutdanai Apikhomboonwaroot – 123RF.com
[African Utility Week] The evolution of the utility

The focus of the third and final keynote session at the African Utility Week was on bridging the gap between the lack of Africa's utility infrastructure and the fully-integrated smart cities of the future for the continent to live up to its projected rate of economic growth...

By Nicci Botha 15 May 2015 06:14

© epitavi – za.fotolia.com
Application to amend statement of grounds of assessment denied

Judgment was delivered by the Tax Court in the matter between ABC (Pty) Ltd v Commissioner for the South African Revenue Service (SARS) on 8 December 2014. The matter concerned, among other things, an application by SARS to amend its statement of grounds of assessment...

By Heinrich Louw 29 Apr 2015 13:05

© Ken Drysdale – 123RF.com
Tour packages are subject to VAT

The Cape Tax Court recently held that tour packages supplied by local tour operators (TO's) to foreign tour operators (FTO's) are subject to VAT at the standard rate and not the zero rate...

By Chris Eagar 29 Apr 2015 10:49

Practical finance plan may put land reform on track
Practical finance plan may put land reform on track

The Agricultural Business Chamber (Agbiz) and the Banking Association South Africa's (Banking Association) model to finance land reform is currently in the spotlight...

By Derick van der Walt 1 Apr 2015 12:35

How many JSE-listers do you think beat the last downturn?
How many JSE-listers do you think beat the last downturn?

Of the more than 1,000 companies surveyed in our research, just a handful of JSE-listed companies managed to sustain and grow earnings between 1997 and 2013...

By Dr Adrian Saville 20 Mar 2015 07:23

Unreasonable delays can prejudice taxpayers
Unreasonable delays can prejudice taxpayers

In a recent judgment, Ackermans Limited v Commissioner for the South African Revenue Service (SARS), the Gauteng High Court was asked to review and set aside a SARS decision to raise additional assessments...

By Graeme Palmer 19 Mar 2015 07:37

Discourse of environmental issues has been hijacked
Discourse of environmental issues has been hijacked

Sustainability is not about being 'green'. It encompasses economic, environmental and social conditions and with regulatory requirements comes the opportunity for improvement...

By Melissa Baird 18 Mar 2015 07:33

Tax benefits of public-private partnerships
Tax benefits of public-private partnerships

It is becoming commonplace for government to enter into arrangements with a private party where the government provides land for the construction or improvements to buildings by the private party without parting with ownership of the land...

By Graeme Palmer 13 Mar 2015 07:39

How to choose a bank
How to choose a bank

Now that you've decided to start your own business, you're going to need a bank account for it. Sounds easy, right? Until you realise you have multiple options and no idea which is the best fit for you. Here are some things to consider before you make your decision...

By Sophie Baker 12 Mar 2015 10:40

Why focusing on matric results isn't the solution to SA's education woes
Why focusing on matric results isn't the solution to SA's education woes

When interventions made to raise the levels of mathematics skills and knowledge among South African learners fail to bear fruit, it's understandable that many are quick to feel that we are in a state of crisis...

By Christina Watson 9 Mar 2015 11:25

SCA clarifies relationship between VAT vendor and SARS
SCA clarifies relationship between VAT vendor and SARS

The basic principle of VAT is that a vendor must account to the South African Revenue Service (SARS) for output tax on taxable supplies made after deducting any input tax incurred by him...

By Graeme Palmer 9 Mar 2015 10:10

John Harvey
Banking on branding as important as ever

There can be little doubt that the proliferation of entry-level banks in the past few years has vastly changed South Africa's financial landscape...

By John Harvey 6 Mar 2015 05:30

SARS releases ruling on sale of shares
SARS releases ruling on sale of shares

The South African Revenue Service (SARS) released Binding Private Ruling No 189 on 19 February 2015, which dealt with the sale of shares subject to suspensive conditions...

By Heinrich Louw 5 Mar 2015 08:34

SA employers under pressure to prepare payrolls for 2015/6 budget
SA employers under pressure to prepare payrolls for 2015/6 budget

South African employers must act quickly to prepare their payroll systems and processes for the new tax brackets and calculations...

By Madelein van der Watt 3 Mar 2015 08:02

[Learn Accounting] It's about people, team fit and technology
[Learn Accounting] It's about people, team fit and technology

At Tuesday's Learn Accounting launch, Jacqui Kew, Associate Professor at the UCT College of Accounting, explained that students are of the mindset that achieving very high marks is the most important thing...

By Jessica Taylor 12 Feb 2015 12:15

Budgeting process a vehicle to improve business results
Budgeting process a vehicle to improve business results

As we approach the end of February, many companies are either busy with or have just completed their dreaded budget cycle. Quite often people do not see this as a rewarding experience...

By Johann Koegelenberg 12 Feb 2015 07:58

Transfer duty - taxing for buyers and ultimately also sellers
Transfer duty - taxing for buyers and ultimately also sellers

Taxing a sale between a willing home owner and buyer is controversial in most countries in which it is levied; no less so than in South Africa, where it is termed transfer duty. Its critics argue that it is simply a tax for which there is no specific reason or rationale, other than to help fill national coffers...

By Andrew Golding 6 Feb 2015 11:30

Impact of new Binding Private Ruling 185
Impact of new Binding Private Ruling 185

The South African Revenue Service (SARS) released Binding Private Ruling 185 on 11 December 2014, which deals with the disposal of assets and the assumption of (contingent) liabilities in terms of s42 of the Income Tax Act, No 58 of 1962...

By Heinrich Louw 4 Feb 2015 08:44

VAT vendor wins case against State
VAT vendor wins case against State

The Supreme Court of Appeal (SCA) on 12 December 2014 handed down judgment in the matter of Director of Public Prosecutions, Western Cape v Parker (103/14) [2014] ZASCA 223...

By Heinrich Louw 23 Jan 2015 10:11

Louis Kruger
Claiming notional input tax credit

Where a VAT Vendor acquires fixed property from a Non-VAT Vendor, such transaction is subject to Transfer Duty at the prescribed rates...

By Louis Kruger 16 Jan 2015 12:46

Chemory Gunko
What do you really need?

A personal financial coaching strategy to tackle spiritual bankruptcy...

By Chemory Gunko 18 Dec 2014 09:12

The insurance industry in 2015
The insurance industry in 2015

The short-term insurance industry is the grease which ensures that the economy functions successfully: it enables businesses to manage their risks and to focus on what they do best...

By Adam Samie 12 Dec 2014 06:43

Time to debunk the myths of market volatility
Time to debunk the myths of market volatility

Nassim Taleb, renowned author and fierce critic of all who take comfort in statistics, once chose the snappy title of 'We Don't Quite Know What We are Talking About When We Talk About Volatility' for one of his papers...

By Carl Roothman 10 Dec 2014 11:35

Anton Harber
Depth of Africa coverage improves

Coverage of the rest of Africa in our media provides an interesting gauge of our relationship with the continent since our borders opened up 20 years ago...

By Anton Harber 5 Dec 2014 04:53

Interpretation of fiscal legislation
Interpretation of fiscal legislation

The judgment of the Supreme Court of Appeal in Commissioner SARS v Bosch (394/2013) [2014] ZASCA 171 (19 November 2014) (Bosch case) dealing with the fiscal consequences of a deferred delivery transaction is not only important in the context of the meaning of simulation, but also with reference to the way in which legislation should be interpreted...

By Emil Brincker 3 Dec 2014 10:16

No evidence justifying penalty
No evidence justifying penalty

Judgment was handed down in the Tax Court on 18 November 2014 in the case of AB (Pty) Ltd v The Commissioner for the South African Revenue Service (case number 1132, as yet unreported)...

By Heinrich Louw 3 Dec 2014 09:41

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