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Tuesday 21 August, 2018
The official Financial Regulation Journal of SAIFM
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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").

The treatment of future financial commitments under the Public Finance Management...

In terms of s66 of the PFMA, an institution to which the PFMA applies may not borrow money or issue a guarantee, indemnity or security, or enter into any other transaction that binds or may bind that institution to any future financial commitment, unless the PFMA authorises such borrowing, guarantee, indemnity, security or other transaction.

A long-awaited guide on venture capital companies published for comment

The VCC tax regime was introduced into the Income Tax Act, No 58 of 1962 (Act) in 2009 and is aimed at encouraging investment into small and medium-sized enterprises and junior mining companies.

Davis Tax Committee releases final reports

On 12 April 2018 the Davis Tax Committee (DTC) issued a media statement announcing the publication of four additional final reports and the conclusion of its work based on its terms of reference.