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Friday 14 December, 2018
The official Financial Regulation Journal of SAIFM
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To decide rather than prescribe: M du Bruyn N.O. & Others...

The National Credit Act, No 34 of 2005 (Act), in the words of Nicholls AJA, “is not a model of clarity, has been bemoaned by the High Court, this Court and the Constitutional Court on a number of occasions”.

New electronic services regulations: Widening the invisible VAT net

The Minister of Finance announced in his 2017 Budget Review that the regulations defining electronic services would be broadened. Following the revised draft regulations which were published on budget day 2018, National Treasury published ‘final’ regulations which significantly broaden the definition of ‘electronic services’.

5 legal tips for start-ups

Many highly successful start-ups are bedevilled by legal disputes, often between founders or funders, which could have been easily avoided.

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.