n Tax Breaks Newsletter - RAs and emigration

Volume 2008, Issue 268
  • ISSN :



In terms of the proposed amendments in the recent Taxation Laws Amendment Bill currently before Parliament, the definition of "retirement annuity fund" has been extended to include: "That a member who discontinues his or her contributions prematurely shall be entitled to -- ....(dd) the payment of a retirement fund lump sum withdrawal benefit where that member officially emigrated from the Republic for exchange control purposes as determined by the South African Reserve Bank;"

Loading full text...

Full text loading...


Article metrics loading...


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error