Tax, VAT, customs and trade alerts

We provide a wealth of publications by PwC South Africa providing informed commentary on current developments in the tax arena, both locally and internationally.

Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.

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In this alert:

Unbundling transactions: Revised proposals presented in Parliament

On 31 July, 2020, National Treasury released the Draft Taxation Laws Amendment Bill, 2020 (‘the DTLAB’) for public comment. One of the significant amendments proposed by the DTLAB is to section 46 of the Income Tax Act, 1962, which deals with unbundling transactions.

The proposed amendment would, if enacted as per the DTLAB, have had a significant impact on the viability of unbundling transactions, particularly in a listed context.

On 13 October, following the public comment process during which the proposed amendment was considered and discussed, National Treasury and SARS presented to Parliament’s Standing Committee on Finance a Draft Response Document on the DTLAB.  

Please find below the link to the alert that deals with the above mentioned matter.


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Unbundling transactions: Revised proposals presented in Parliament

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Sonja  Nel

Sonja Nel

Associate Director, PwC South Africa

Tel: +27 (0) 11 797 4207

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