Notes on South African Income Tax 2024

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  • The book contains detailed commentary and examples illustrating the existing and new tax law provisions. Our aim is to explain South African tax law in a simple and clear manner in order to save you time and help you understand both the existing and new tax law provisions easily. Many explanations have been reworked.
  • The most notable tax law amendments for 2024 include changes to the following provisions:
    • New rates, rebates, transfer duty and allowances
    • Loans to trusts changes
    • Non-resident beneficiaries of trusts
    • Interest income & deductions – changes to provisions
    • Solar energy – allowances and rebate
    • Retirement funds changes
    • Contributed tax capital
    • Scientific or technological research and development
    • International transfer pricing & APAs
    • Multilateral instruments and double tax agreements
    • Debt forgiveness rule changes
    • Corporate rule changes
    • Foreign dividends changes
    • Foreign return of capital changes
    • CFCs – case law
    • Beneficial owners – Tax Administration Act
    • New dispute resolution rules
    • New relevant case law

Author: Phillip Haupt, Elke Haupt

ISBN: 9798892698230

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