Step 1: Identifying and tracing dependents Section 37C of the Pension Funds Act places a clear and onerous duty on the board
The are a myriad of circumstances where one might be deprived of possession of one’s property. You might, for example, have given
Being pulled over by the police is often an intimidating and frightening experience for many. In many situations, it’s an experience in
A FIRE at a busy warehouse leaves a company struggling to replace its buffer stock; a ransomware attack paralyses a company’s IT
In last month’s issue of Tax Breaks, we dealt with the tax treatment of retirement lump sums when one resigns or is
The Rental Housing Amendment Act[1], section 4B (4) and (5) determines that the tenant and property owner must jointly, before the tenant
In this Part 2 of the series of “The Subdivision of Agricultural Land Act No. 70 of 1970 Explained”, we shall look
The subdivision of agricultural land or “farmland” is regulated by the Subdivision of Agricultural Land Act No. 70 of 1970 (hereafter “the
The long-awaited Property Practitioners Act finally came into effect this year and brings with it significant changes to the real estate industry.
Non-residents and earners of foreign income are also receiving extra attention this year The tax season for the 2022 tax year has
Tax practitioners have been inundated with queries from clients on the possible relief offered by the South African Revenue Service (“SARS”) on
Dividends are a valuable part of many shareholders’ income, but even though they are exempt from regular income tax, it does not