May 5, 2014

Onafhanklike kontrakteurs vs. werknemers – Hoe onderskei SAID tussen die twee?

In terme van die Vierde Bylae van die Inkomstebelastingwet No. 58 van 1962 is dit nodig om werknemersbelasting terug te hou waar ‘n werkgewer besoldiging aan […]
May 5, 2014

Independent contractors vs. employees – How does SARS distinguish between them?

In terms of the Fourth Schedule to the Income Tax Act, No. 58 of 1962 an employer is required to withhold employee tax when remunerating an […]
October 15, 2012

Tax relief on transfer of residential property from a trust or company or close corporation to individuals

In our September 2009 Newsletter we discussed in detail the issue of the tax relief provided by paragraph 51 of the Eighth Schedule to the Income […]