Tax Law Review

Briefing on the Taxation Laws Amendment Acts

The process of converting deduction-relief for medical expenditure into tax credits (rebates) is being phased in from 2013 (i.e. from 1-Mar-12) which will phase out s18. The first step was that only medical scheme contributions for under-65s are converted into rebates. The second phase which is now implemented is to implement the credit conversion for other medical expenditure and medical expenditure of persons aged 65 and over as well as persons with a disability.

In this edition
  • Employment
  • Dividends and Dividends Tax (DT)
  • Income Tax - General
  • Financial institutions
  • Allowances and special provisions
  • International
  • VAT
  • Securities Transfer Tax ("STT")
  • Other adminstration

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