The purpose of the study was to critically analyse sections 15 and 36 of the South African Income Tax Act which deals with capital allowances for mining taxpayers from an alluvial diamond miners’ perspective. The South ...

The purpose of this study was to examine whether the general expenditure incurred by developers constructing residential units, whereby life rights are exchanged for interest free loans, are deductible in terms of the ...

A quarter of the labour force in South Africa is currently unemployed. The majority of the unemployed are between the ages of 18 and 29 years. The causes of these poor employment statistics has been widely debated, however, ...

Climate Change is fast becoming a reality that is gripping the developed and developing world, its economies and people. Erratic weather conditions, rising temperatures and monsoon like weather has scientists asking questions ...

Fringe benefits are the largest source of tax collection in South Africa, and a major change to the Income Tax Act has affected Fringe Benefit Tax. Virtually every year in the budget speech, the Minister of Finance introduces ...

This study focuses specifically on single stock futures and single stock future options transactions and the related tax consequences in South Africa and the United Kingdom. People expect their wealth to increase when they ...

Mauritius has, in recent years, become one of the preferred financial centres owing to its business-friendly economy, preferential tax regime, wide tax treaty network and solid infrastructure. The Mauritian economy and ...

The environment is in crisis, it has recently been reported that cars and trucks in the United States of America emit 314 million metric tons of carbon dioxide annually. To put it into perspective, that as much as would ...

The Government of South Africa recognised the vital role that small businesses play in stimulating economic activity, creating jobs, alleviating poverty and improving the living standards of all South Africans. Therefore, ...

The South African primary rebate is governed by Section 6 of the Income Tax Act (58 of 1962). This primary tax rebate entitles taxpayers to a tax-free income portion up to a certain level depending on the rebate amount ...