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Determination of the daily amount in respect of me...

DETERMINATION OF THE DAILY AMOUNT IN RESPECT OF MEALS AND INCIDENTAL COSTS FOR PURPOSES OF SECTION 8...


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​Fixing of rate per kilometre in respect of motor...

FIXING OF RATE PER KILOMETRE IN RESPECT OF MOTOR VEHICLES FOR THE PURPOSES OF SECTION 8(1)(b)(ii) AN...


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Binding Private Ruling (BPR) 340 – Share buy-back...

This ruling determines the income tax and donations tax consequences of a share buy-back at nominal...


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Draft Documents for Public Comment: Draft Interpre...

This Note provides guidance on calculating the section 11(j) doubtful debt allowance.


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Tax Proposals to Hit Low Interest Loans to Trusts

Author: David Warneke


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Further amendments relating to share incentive tr...

Author: Heinrich Louw


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Frivolous disputes: Taxpayers beware

Author: Natasha Wilkinson


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Raft of tax court judgments published on the SARS...

Author: Jerome Brink


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Looking abroad: Some possible insight into South...

Authors: Louis Botha and Louis Kotze


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Amendments to the taxation of debt restructures

Author: Carmen Gers and David Marais


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When debt and creativity meet – a recent Tax Court...

Authors: Louis Botha and Heinrich Louw


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Finality to Debt Benefit Rules

Author: Siyanda Gaetsewe


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