In South Africa, these changes in the use of residential property have value-added tax (VAT) consequences that result in a negative cash flow. In the 2010 Budget Speech, amendments to the harsh VAT legislation were proposed. This ... HD Preez,AE Klein - 《Residential Property》 被引量: ...
Land and buildings An exemption from transfer duty applies if VAT is paid on a transaction involving the sale or transfer of land and buildings. Transfer of residential property is not subject to VAT. Transfer duty paid can be claimed as input tax (subject to normal input tax rules). ...
Land and buildings An exemption from transfer duty applies if VAT is paid on a transaction involving the sale or transfer of land and buildings. The transferring of residential property is not subject to VAT. Transfer duty paid can be claimed as input tax (subject to normal input tax rules)...
0% Exempt Certain agricultural supplies; financial services; medical supplies; tour operator services; entrance to national parks; domestic passenger transport; medical; education and training; residential property; betting and gaming; domestic water 3% Turnover Tax Turnover Tax on any business below th...
It finds that women gain access to land for residential and production purposes mainly through dependent relationships with husbands, fathers and sons, and that unmarried women find it virtually impossible to obtain land rights in their own name. In the event of divorce or widowhood, women are ...