The Legal Recognition of Electronic Communications and Signatures under the ECTA
As digital technologies continue to evolve and integrate into everyday life, the application of the Electronic Communications and Transactions Act 25 of 2002 (“ECTA”) has become increasingly significant in both the public and private sectors. The Act plays a pivotal role in shaping the legal framework for electronic communications and e-commerce in South Africa. The […]
NON-RESIDENT SELLERS OF IMMOVABLE PROPERTY
Section 35A of the Income Tax Act[1] came into effect on 1 September 2007 and sets out the capital gains tax consequences of the sale of immovable property situated in South Africa in instances where the seller is not a South African tax resident. In terms of these provisions, the purchaser of the immovable property […]
YOUR PRIMARY RESIDENCE AND CAPITAL GAINS TAX
Capital gains tax is somewhat of a misnomer in that it does not represent a tax in and of itself, but rather operates to include a portion of a person’s capital gains realised when an asset is sold in that person’s taxable income, and which taxable income is then subject to income tax. For natural […]