It has become impossible to hide from the fact that South Africa is facing dire drought conditions with dam water levels and water restrictions being the hot topics of discussion.

If an individual owns land exceeding that limit, the government will buy the surplus land and redistribute it.

In terms of the Income Tax Act, the following donations are exempted.

The recent decision taken by President Jacob Zuma to sack Finance Minister Pravin Gordhan and reshuffle cabinet has certainly fuelled the already raging fire of dissent felt by many South African citizens alike.

Have you ever wondered how you could stop that direct marketer from making cold calls to offer you life insurance cover, (which you already have), or a cellphone contract for the latest iPhone (got that too!), or ...

Recently in Lester v Ndlambe Municipality and another, the Supreme Court of Appeal held that a court hearing an application in terms of section 21 of the Building Regulations and Building Standards Act ...

This matter deals with the clash of interests between a developer of a township and the local authority who used a neighbouring (undeveloped) township for informal settlements.

In the previous article we looked at the requirements to structure a sale as the sale of a going concern for purposes of Value Added Tax.

Clients who have made, as well as those who are considering making, interest-free or low-interest loans to trusts must take note of a recent inclusion to the Income Tax Act.

Individuals and special trusts.

The notes below are summaries of the most relevant of the practical provisions for estate agents and other property practitioners.

Below, please find issue 76 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.