n Business Tax and Company Law Quarterly - Editorial

Volume 2 Number 2
  • ISSN : 2219-1585


Yet another batch of significant proposed amendments has been released by National Treasury/SARS for discussion. While the proposed moratorium on the application of section 45 (intra-group transactions) has generated a significant amount of discussion (read 'heat') there are a number of proposed amendments that, if accepted, will make meaningful changes to the face of taxation in South Africa. A future issue of this journal will address the more important aspects once they have been finalised. National Treasury/SARS has once again engaged stakeholders in discussion of the proposed amendments, and this is to be welcomed. But the accelerating pace of change in our tax laws often makes it extremely difficult to be sure that the law is interpreted and applied correctly - whether by taxpayers or by SARS.

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