Section 12BA – Light at the end of the tunnel?

National Treasury has released proposed amendments to the Income Tax Act to encourage taxpayers to invest in alternative energy generation as a matter of urgency With loadshedding showing no signs of abating, South Africa’s electricity crisis remains front of mind for both the government and ordinar…

https://www.polity.org.za/article/section-12ba-light-at-the-end-of-the-tunnel-2023-12-11

Understanding the Alter Ego of a Trust

A trust is a widely used legal entity for various purposes, including estate planning, asset protection, and the management of assets for the benefit of specific individuals or entities. Within the context of trusts, there exists a legal concept known as the "alter ego" of a Trust, which is an essen…

https://www.polity.org.za/article/understanding-the-alter-ego-of-a-trust-2023-12-11