Greyvensteins Nortier Attorneys, Notaries, Conveyancers  
       

We will be able to provide explanation, guidance and advise on the following topics:

  • The liability of tax of individuals, partnerships, companies, close corporations and farming operations
  • The definition of 'Gross Income' in terms of the Income Tax Act
  • Partial and absolute Income Tax exemptions
  • The General Deduction Formula which sets out what may and may not be deducted in terms of the Income Tax Act
  • Special deductions and double deductions
  • Capital Allowances and Recoupments
  • Taxation of married couples
  • The taxable value of fringe benefits
  • Retirement benefits and the rating formula
  • The tax treatment of foreign exchange gains and losses as governed by the provisions of section 24 I of the Income Tax Act
  • Special provisions governing the taxation of income derived under qualifying suspensive or credit agreements
  • Employee's tax namely, PAYE and SITE
  • Liability or exemption to pay provisional tax
  • Donations Tax
  • Taxation of the income of deceased and insolvent estates
  • Taxation of a trust