Sat, Jul 20, 2024

The official Financial Regulation Journal of SAIFM

Proposed tax amendments for 2019

The National Treasury published the draft Taxation Laws Amendment Bill for comment on 21 July 2019. This article provides a brief overview of proposals relating to the application of anti-dividend stripping rules to dilutive share issues, exclusion of certain items from the corporate roll-over rules as well as a limitation of the deduction allowed in respect of  expenditure to subscribe for venture capital company shares. The draft bill remains open for comment until 23 August 2019.
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Pieter Van der Zwan
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