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Month: November 2019

Employee trust 101

Binding Private Ruling 330 (“BPR330”) was issued on 3 October 2019 and relates to the tax implications arising from distributions of dividends and other amounts from an employee trust to beneficiaries on the termination of their employment. The taxpayer (a

SAAudit November 4, 2019November 5, 2019 Tax Read more

Farming operations: Tax implications

Farming in South Africa is like second nature to most South Africans, but the tax implications on farming operations seem to raise some questions when determining a taxpayer’s taxable income. The taxation of farming operations is subject to a unique

SAAudit November 4, 2019November 5, 2019 SARS, Tax Read more

Foreign employment income: Taxation

South Africa has a residence-based tax system, which means residents are taxed on their worldwide income, regardless of where that income was earned. South African tax residents living overseas and earning remuneration in respect of services rendered outside of South Africa are exempt from tax in South

SAAudit November 4, 2019November 5, 2019 Tax Read more

Usufructs and tax consequences

A usufruct is a limited real right in property. The usufruct construct takes the form of a common-law personal servitude, which, as a limited real right, grants the holder (the usufructuary) the right to use someone else’s property, including the

SAAudit November 4, 2019November 5, 2019 Tax Read more

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