Clarity on anti-avoidance rules for low-interest or interest-free loans to trusts
The amendments encompass debt denominated in a foreign currency and the primary residence exclusion.
The amendments encompass debt denominated in a foreign currency and the primary residence exclusion.
Binding Private Ruling addresses the donations tax and CGT consequences resulting from the beneficiary of a special trust ceding his loan account against the trust to that trust.
Sars publishes a list of the additional information that must be included on the receipt.