Monthly Archives

September 2018

pay less tax and be patriotic? yes it can be done

The attraction of the upfront income tax relief, via Section 12J, is that it effectively reduces the cost of the investment, thereby boosting overall returns.

20 September 2018

thorts – section 12j – overview, developments and obstacles

The venture capital incentive in terms of section 12J of the Income Tax Act, No. 58 of 1962 (the Act), is a mechanism attempting to accelerate the economy and enhance private investment and equity funding in small and medium-sized South African businesses.

14 September 2018