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Month: February 2017

Implications of estate duty

Estate duty is charged on the dutiable value of the estate in terms of the Estate Duty Act. The general rule is that if the taxpayer is ordinarily resident in South Africa at the time of death, all of his/her

SAAudit February 14, 2017 Estate Duty Read more

To register or not – The risk of playing banker

Purchasers have increasing difficulty to obtain financing for the purchase of farms and other agricultural land. Many sellers of these properties consider granting the purchaser a bond for the purchase amount, to be paid off over a period of time.

SAAudit February 14, 2017 Financial Read more

Are retirement annuities still useful?

When talking about financial planning and investments it is not uncommon that people say and hold opinions such as “I don’t like retirement annuities, they are terrible investments!” Usually it has to do with the performance and people can’t understand

SAAudit February 14, 2017 Financial Read more

Tax on pension funds and divorces

It is an unfortunate reality that marriages may after many years end up in divorce. When this happens the parties either have to agree on how assets are to be split between themselves, or a court would order a certain

SAAudit February 14, 2017 Tax, Uncategorized Read more

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