The South African Revenue Service recently published a draft Interpretation Note relating to the taxation of medical lump sums. Employers often provide various incentives to attract and retain employees with […]
The Learnership Tax Incentive, which was introduced in the Income Tax Act on 1 October 2001, is a programme that supports skills intensity through the tax […]
The transfer process is synonymous with building a house. The foundation must be laid and certain parts are built simultaneously in order for the process to […]
When an individual ceases to be a South African tax resident prior to retirement from a South African retirement fund and becomes tax resident of another […]
