Category Archives: 2014

ASPECTS OF THE TAX ADMINISTRATION ACT RELEVANT TO BUSINESS RESCUE AND PRACTITIONERS by Andre Kruger

SARS AS AN AFFECTED PERSON IN BUSINESS RESCUE The promulgation of the Companies Act 71 of 2008 introduced the concept of business rescue into South African Commercial Law. The idea behind business rescue is the facilitation of the rehabilitation of a company by an independent, qualified person- The Business Rescue Practitioner. The Business Rescue Practitioner,… Continue Reading

IMMOVABLE PROPERTY – LANDLORD – TAXATION by Andre Kruger

Over the years, immovable property has proved to be a safe and reliable investment haven. To this day, most financial advisors recommend investments in immovable property so as to provide their clients with a regular monthly income in addition to capital growth. The nature of properties focused upon in this article is not the private… Continue Reading

TAX LEGISLATION AND ITS ADMINISTRATION by Andre Kruger

This is the first in a series of articles in which the writer will set out to explain some topics which are relevant to the taxation of immovable property in South Africa. This first article broadly explains how the tax legislation is administered. Since 2012 every tax act in South Africa, except for the Customs… Continue Reading