It is hereby notified that the President has assented to the following Act, which is hereby published for general information:—
No. 24 of 2011: Taxation Laws Amendment Act, 2011
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Taxation Laws Amendment Act, 2011It is hereby notified that the President has assented to the following Act, which is hereby published for general information:— No. 24 of 2011: Taxation Laws Amendment Act, 2011 Please see the below attachment
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Capital gains on disposal of small business by an elderly personMahomed Kamdar,SAIPA One of the extremely positive, yet seldom mentioned, tax proposals - favouring taxpayers - relates to capital gains when a small business is disposed by a taxpayer over the age 55.
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Outstanding loans to shareholders and the advent of dividends tax
Heinrich Louw DLA Cliffe Dekker Hofmeyr Companies and their shareholders have been anticipating the changeover from Secondary Tax on Companies (STC) to Dividends Tax for quite some time now, the effective date being 1 April 2012. There are various transitional aspects to consider.
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