n Tax Breaks Newsletter - Check-list of important changes to the tax law : new legislation

Volume 2006, Issue 243
  • ISSN :



Extracted from text ... NEW LEGISLATION Check-list of important changes to the tax law By KATHY THERSBY WHAT with the recent promulgation of the Revenue Laws Amendment Act 2005 (Act 31/2005) and the Revenue Laws Second Amendment Act (Act 32/2005), we've lately had many important changes introduced to the income tax legislation. Here is a check list highlighting some of those changes, which was prepared by Peter Simkins, senior director of the commercial department of Deneys Reitz Cape Town. ?? PROPERTY VALUATIONS The 'fair market value' of property for estate duty purposes now means the price that could be obtained upon a sale ..

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