n Stellenbosch Law Review = Stellenbosch Regstydskrif - Tax issues arising from the amalgamation or merger procedure in the Companies Act 71 of 2008

Volume 25, Issue 3
  • ISSN : 1016-4359
  • E-ISSN: 1996-2193



The purpose of this article is to determine whether the flexibility of the merger provisions in the Companies Act 71 of 2008 is accommodated by the corporate rules in the Income Tax Act 58 of 1962, ie the special rules in Chapter 2 Part III of the latter statute which provide tax rollover relief when transactions meet the requirements in these rules. The policy and conceptual differences between the corporate rules and the merger provisions give rise to fundamental conceptual issues, the analysis of which forms the core of this article.

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