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Wednesday 17 October, 2018
The official Financial Regulation Journal of SAIFM
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The PA reveals its three-year strategy for banks and financial institutions

On 28 September 2018, the Prudential Authority (PA) released its Regulatory Strategy for the period 2018–2021.

Reassurance for taxpayers seeking debt relief

Debt restructuring and relief within the business environment have been undertaken since time immemorial. Given the current economic climate, such debt restructuring and relief has increased and thus received concomitant increased attention from the relevant tax and finance authorities.

Treasury clarifies the clogged-loss rules

Amendments to paragraph 39 of the Eighth Schedule to the Income Tax Act, No 58 of 1962 (Act) have been proposed in National Treasury’s draft Taxation Laws Amendment Bill (draft TLAB), as published in July 2018 for public comment.

What is the value of a convertible preference share for purposes...

The issued preference shares were held by the late Sidney Ellerine (Deceased) and formed part of the share capital of Sidney Ellerine Trust (Pty) Ltd (Company), which, in total, consisted of 600 ordinary shares of R1 each and 112,000 7% redeemable non-cumulative preference shares of R1 each.

The final voyage – The amendment to the National Credit Act:...

Previous articles written on this subject matter dealt with the Bill, its objectives and to some extent, the process that has been followed in getting the Bill to where it is now.

Efficient or inept? Corporate income tax rate and restructuring rules

On 12 April 2018 the Davis Tax Committee (DTC) released a media statement announcing the publication of four additional final reports and the conclusion of its work based on its terms of reference (for further details please see "Davis Tax Committee releases final reports").