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Understanding the Two-Pot Retirement System: Questions and Answers
As of 1 September 2024, significant changes have been introduced to the retirement landscape in South Africa with the implementation of the two-pot retirement system. This system allows members of pension funds, provident funds, and related schemes to access a ...
Read MoreCryptocurrency Trading in South Africa: Exchange Controls and Emerging Challenges
The untold story of Exchange Control Regulations. Cryptocurrency traders in South Africa have focused on understanding the tax implications of their transactions relative to the Income Tax Act. This has proved challenging, as SARS has merely stated that “the normal ...
Read MoreMeet ElzaLize Steenkamp: Balancing Professionalism and Personal Touch
At Secundes, we are proud to have ElzaLize Steenkamp as one of our directors. With over a decade of experience in accounting and consultancy, ElzaLize plays a vital role in delivering tailored financial solutions to our clients. She began her ...
Read MoreUnderstanding the Foreign Services Income Exemption: The Requirement for Service Rendering
Many articles have been written about the application of the foreign income exemption provided for under Section 10(1)(o)(ii) of the Income Tax Act. This section provides for an exemption from South African tax from specific employment income earned while rendering ...
Read MoreHow to Wind Up a Deceased Estate
Winding up an estate in South Africa is a meticulous process governed by the Administration of Estates Act 66 of 1965. It involves the collection and distribution of a deceased person’s assets, settling debts, and ensuring that the estate is ...
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