New PPPFA Regulations Encourage Economic Empowerment – Polity

New PPPFA Regulations Encourage Economic Empowerment

Organisations wishing to do business with organs of state will need to prepare for imminent changes that become effective on 1 April 2017. This follows the issuing of new Preferential Procurement Regulations on 20 January 2017, in terms of the Preferential Procurement Policy Framework Act, 2000. Th…

http://www.polity.org.za/article/new-pppfa-regulations-encourage-economic-empowerment-2017-02-02

Advertisements

Does a change of the terms of a share constitute a new “date of issue” for purposes of secti on 8E of the Income Tax Act? – Polity

Does a change of the terms of a share constitute a new “date of issue” for purposes of section 8E of the Income Tax Act?

In terms of section 8E of the South African Income Tax Act, 1962 (the “Act”), dividends received by or accrued to a person in respect of certain shares and “equity instruments”, as defined, must be deemed in relation to that person to be an amount of income if that share or equity instrument constit…

http://www.polity.org.za/article/does-a-change-of-the-terms-of-a-share-constitute-a-new-date-of-issue-for-purposes-of-section-8e-of-the-income-tax-act-2017-02-01