Tax rates for 2016

With the fiscal year-end for individuals on 29 February 2016, it is useful at this stage to be reminded of the various tax rates applicable for the 2016 tax year.  These were enacted by the ​Rates and Monetary Amounts and Amendment of Revenue Laws Act, 13 of 2015 and promulgated on 17 November 2015 (to the […]

Finansiële risikobestuur vir u klein besigheid: Weet u wat om te doen?

Is dit werklik nodig om te weet hoe om finansiële risiko te bestuur? Die antwoord is ‘n besliste “Ja!” Dit kan die verskil beteken tussen ‘n suksesvolle besigheid en ‘n besigheid wat gedwing word om sy deure te sluit. Maak seker dat u u besigheid die beste moontlike kans gee om te oorleef en te […]

Incentivising non-retirement savings in South Africa through Tax free savings accounts

National Treasury introduced the Tax free savings account and these accounts have been available since 1 March 2015, available through a variety of providers. These accounts are intended for discretionary non-retirement savings and have certain distinct features which should make them very appealing to investors. Even though the intention is that they will be used […]

Aftreefondse en Egskeiding: Die belasting-implikasies

Hierdie artikel ondersoek die belasting-implikasies waar ‘n lid van ‘n aftreefonds en sy/haar gade skei en die lidgade se aftreevoordele tussen hom-/haarself en die nie-lidgade verdeel moet word. Waar die nie-lidgade ‘n deel van die lidgade se aftreefonds ontvang volgens die egskeidingsbevel, moet die tipe fonds vasgestel word aangesien die lidgade se belang in die […]