Corporate Income Tax
Reduced Corporate Tax Rate While the reduction in our corporate income tax rates is welcomed, it could be neutralised by the loss limitation rule. It certainly seemed like a win fo
Usufruct and Bare Dominium
USUFRUCT AND BARE DOMINIUM A usufruct has become somewhat of a swear word when drafting an estate plan. The tax consequences need to be carefully considered as it could be a costly
Workmen’s Compensation for Domestic Workers
The Compensation for Occupational Injuries and Diseases Act, No 130 of 1993 (COIDA) provides for compensation for disablement caused by occupational injuries or diseases sustained
Unemployment Insurance Fund Contribution Ceiling Increase – June 2021
On the 28th of May 2021, Finance Minister Tito Titus Mboweni, signed off Gazette No 44641, which determines the limit for the Unemployment Insurance Fund contribution. Effective fr
Promotion of Access to Information Act (PAIA)
Do you have a Promotion of Access to Information Act (“PAIA”) manual and Information Officer in place? You should all be aware of the Protection of Personal Information Act 4 o
Your Last Will and Testament
The day we leave our loved ones behind is a day we never want to think about, it’s human nature. However, having your affairs in order will ease the burden on your loved ones as
New Legislation On Expatriates
South Africans who are living and working abroad as an employee must take note of the new legislation which has already taken effect from 1 March 2020. It is extremely important fo
Potential Exchange Control Changes Effecting Emigration Regulations
Following reforms to the income tax treatment of South African tax residents who receive remuneration abroad (section 10(1)(o) of the Income Tax Act), government proposes to remove