n Business Tax and Company Law Quarterly - Editorial

Volume 6, Issue 2
  • ISSN : 2219-1585


The tax amendment season has just opened with the release of the first batch of 2015 draft amendments, and it is evident that there will not be any moratorium on significant and voluminous changes to the tax law. While this yearly occurrence is decried by all those in the tax advice field, and by the taxpayers affected, it is clear that there is very little that SARS or National Treasury can do to stem the tide. There are previously enacted provisions that need relaxing or tightening (as is the case with the first batch of draft amending legislation released recently for comment), or new provisions aimed at closing 'loopholes' or providing relief. The proposed changes as highlighted in the Minister's Budget Speech and Annexure C to the Budget Review appear daunting. It is this ever changing tax landscape that encouraged us to begin this journal. This latest edition highlights the complexity of certain of the existing provisions.

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