News

September 5, 2021

Anomalies in Fringe Benefits Regarding Retirement Funds Addressed

With effect from 1 March 2016, and in terms of paragraph 2(l) of the Seventh Schedule to the Income Tax Act, all employer contributions to a retirement fund on […]
September 5, 2021

More Time to Benefit from The Learnership Tax Incentive

The Learnership Tax Incentive, which was introduced in the Income Tax Act on 1 October 2001, is a programme that supports skills intensity through the tax […]
September 5, 2021

Proposed Legislative Change: VAT and the Temporary Letting of Property

The VAT Act makes provision for the supply of residential fixed property by a VAT vendor (being a property developer) to be subject to VAT at […]
August 13, 2021

SARS rules that students do not qualify as employees

In a Binding Private Ruling issued on 6 July 2021, SARS has made strict ruling on an Employment Tax Incentive Act (ETI) scheme that has been […]

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