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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.
In this alert:
Life Insurance Transfer Tax amendment
The 2025 Taxation Laws Amendment Bill, Bill No 30 of 2025 was introduced on 12 November 2025 and clarifies the order in which life insurers can claim the so-called T-transfer deduction in terms of section 29A of the Income Tax Act in its taxable funds where the assessed loss set-off limitation also applies.
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