Donald Fischer het op 1 Augustus in die GROOTplaas ateljee verduidelik wat ‘n #besoldigingsbevel is, en hoe die proses versonderstel is om te werk.
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International Workers’ Day, or May Day, as is popularly known, is observed worldwide to commemorate the struggles of the past; recognise victories of the present and acknowledge progressive advancements in the world of work.
Think your lease agreement is just a simple rental? Think again.
The forgiveness of debt, more formally referred to in South African tax law as a concession or compromise of a debt, can trigger material tax consequences, particularly where the original debt was used to fund the acquisition of a capital asset. In such cases, paragraph 12A of the Eighth Schedule to the Income Tax Act 58 of 1962 (the “Income Tax Act”) governs the tax treatment of a concession or compromise of a debt. This provision is intended to ensure that taxpayers do not retain an untaxed economic benefit by being released from a debt incurred to fund a capital asset.