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Costa Divaris

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South African fiscal legislation

Bsp Seminars® Publications 2020 © 2020 C Divaris Bsp Seminars® Gauteng South Africa

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South African fiscal legislation

Warning on the tax Acts

Never consult earlier versions of South African fiscal legislation without checking forward in time to look for retroactive amendments. Effective dates are supplied in this work only for amendments made in the edition year and earlier amendments not yet effective at the time of first publication of the edition. For the effective dates of earlier amendments, consult earlier editions. The effective dates of amendments follow no uniform pattern, are hugely varied, and sometimes are inaccessible to rational explanation. Moreover, they do not appear in the principal statutes themselves but are hidden in obscure amending acts.


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Terms and conditions


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How to order Email Lesley Byrne at [email protected] or telephone 082-854-2238.

Prices All prices listed here are inclusive of Vat at 15%.

Copyright All the publications listed here, as well as this list itself.© ©2020 Costa Divaris/The Electronic Publishing Corp cc (referred to here as ‘the author’ and ‘the publisher’ respectively) Gauteng South Africa. This work is copyright under the Berne Convention. In terms of the Copyright Act 98 of 1978 and subject to the user rights detailed above, no part of this work may be reproduced or transmitted in any form or by any means, presently known or that may be devised, electronic or mechanical, including photocopying, recording or by any information storage and retrieval system, without permission in writing from the publisher. While any compilation and original features of legislation included in this work are copyright, s 12(8) of the Copyright Act provides, in part, that no copyright shall subsist in official texts of a legislative, administrative or legal nature.

BSP Seminars® and Knowledge in Business® are registered trademarks.

Publisher The Electronic Publishing Corp cc (C Divaris). Bsp Seminars® is a division of The Electronic Publishing Corp cc. 12 Eshowe Street Paulshof Extension 10. Telephone 011 234 2434. Postnet Suite 72 Private Bag X87 Bryanston 2021. Business and Seminar Manager: Lesley Byrne. Contact Lesley Byrne: Mobile 082 854 2238; [email protected]. Contact Costa Divaris: Mobile 083 677 3333; [email protected].

mailto:[email protected]




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Contents


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Contents

Click on an item to go to that page

South African fiscal legislation ............................................................... 3 Warning on the tax Acts........................................................................ 3

Terms and conditions .............................................................................. 5 Contents .................................................................................................. 7 Acts and regulations ................................................................................ 9

In the Bsp Seminars® ‘value-added’ style ............................................ 9 Dispute Resolution—Gazette Notices .................................................. 9 Regulations under the Value-Added Tax Act ..................................... 10 The Administration of Estates Act (66 of 1965) ................................. 10 The Diamond Export Levy (Administration) Act (14 of 2007) .......... 10 The Diamond Export Levy Act (15 of 2007) ...................................... 11 The Employment Tax Incentive Act (26 of 2013) .............................. 11 The Estate Duty Act (45 of 1955) ....................................................... 11 The Local Government: Municipal Property Rates Act (6 of 2004) ... 12 The Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act (35 of 2013) .............................................. 12 The Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act (36 of 2013) ................................................ 12 The Mineral and Petroleum Resources Royalty (Administration) Act (29 of 2008) ......................................................................................... 13 The Mineral and Petroleum Resources Royalty Act (28 of 2008) ...... 13 The Securities Transfer Tax Act (25 of 2007) .................................... 14 The Securities Transfer Tax Administration Act (26 of 2007) ........... 14 The Skills Development Levies Act ( of 1999) .................................. 15 The South African Revenue Service Act (34 of 1977) ....................... 15 The Succession Acts ........................................................................... 15 The Tax Administration Act (28 of 2011) .......................................... 16 The Transfer Duty Act (40 of 1949) ................................................... 16 The Trust Property Control Act (57 of 1988) ..................................... 16 The Unemployment Insurance Contributions Act (4 of 2002) ........... 17 The Value-Added Tax Act (89 of 1991) ............................................. 17

Books .................................................................................................... 19 In the Bsp Seminars® ‘Book’ format ................................................. 19 Amendments to Amendments ............................................................. 19 Commentary on the Administration of Estates Act ............................ 19 Deceased Estates: Old & New Tax ..................................................... 20 Disputes with SARS ........................................................................... 20 FIFA & Other Stand-alone Tax Laws ................................................. 20

Contents


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Fixed Property (Law) & (All) the Tax Acts ........................................ 21 Offshore and the Income Tax Act ....................................................... 21 Principles and Practice of Tax Avoidance .......................................... 22 Reflections on a Specimen Trust Deed ............................................... 22 Specimen Letters to SARS .................................................................. 23 The 2016 Tax Amendments ................................................................ 23 The 2017 Tax Amendments ................................................................ 23 The 2018 Tax Amendments (Draft Bills) ........................................... 23 The 2018 Tax Amendments (Bills) ..................................................... 24 The 2018 Tax Amendments ................................................................ 24 The 2019 Tax Amendments ................................................................ 24 The 2020 Tax Amendments ................................................................ 24 The Bsp Stylebook .............................................................................. 24 The Dividends Tax .............................................................................. 25 The History of a ‘Dividend’ ................................................................ 25 The Rise & Fall of the STC ................................................................ 25 The Tax Administration Weekly Litigation Casebook ........................ 26 The Taxation of Deceased Estates ...................................................... 26 The Taxation of Dividends ................................................................. 27 The Taxation of Trusts ........................................................................ 27 The Taxation of Interest ...................................................................... 28 Trusts: SA Statute & Common Law ................................................... 28 Vat: Imports & Exports ....................................................................... 29 Vat Refresher ...................................................................................... 29 Wills, Administration, & the Tax Acts ............................................... 29 Wills: SA Statute & Common Law ..................................................... 30

Databases .............................................................................................. 31 Tax Case Law on Trusts ..................................................................... 31 The Administration of Estates Act—Case Law .................................. 31 The SA Common Law on Trusts ........................................................ 32 The SA Common Law on Wills .......................................................... 32 The Bsp Seminars® Subscription Service Database .......................... 33 The Tax Shock Horror Database ......................................................... 33

Newsletters ............................................................................................ 35 The Tax Administration Weekly......................................................... 35 The Tax Shock, Horror Newsletter ..................................................... 35

Bsp Seminars® Subscription Service ................................................... 37 Full subscription.................................................................................. 37 Library subscription ............................................................................ 38 Electronic subscription ........................................................................ 38 Terms and conditions .......................................................................... 38

Acts and regulations


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In the Bsp Seminars® ‘value-added’ style

Presented as PDF files and delivered by way of an e-mailed link or an e-mail attachment. ‘2019’ or ‘2018’ indicates inclusion of legislation bearing that date whenever actually promulgated. All prices inclusive of Vat at 15%. In the Bsp Seminars® ‘value-added’ style. The 2019 editions include all the amendments made by all the acts dated 2019, all of which appeared in 2020.

Each publication includes a contents index, an index to sections and subsections, an index to definitions, a record of amendments, an annotation to each amendment made since 2003 (or, in some instances, earlier) but before the current edition year, while amendments effected in the current edition year are fully annotated in detail, and include the previous wording and the relevant extract from the appropriate Explanatory Memorandum or Memorandum.

The law itself is presented in a ‘value-added’ style, making these renditions far more accessible than the raw originals but without losing the authenticity of the original text and structure. The unique presentation helps you not only find your way about but understand basic statutory principles. The style includes running descriptive page headings, left-hand and right-hand place markers, and a consistently structured system of hierarchical headings, following the six-level indentations adopted in South African statutes.

Once you have used the superb Bsp Seminars® renditions of statutes, you’ll wish all laws were presented this way.

Dispute Resolution—Gazette Notices

All the secondary legislation relevant to Chapter 9 of the Tax Administration Act


Order details: 2016 edition. 118 pages. 898 kb. Order no na1718. R260. 2017 edition. 116 pages. 1,098 kb. Order no na1811. R260. 2019 edition. 132 pages. 1,026 kb. Order no na2021. R260.



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Regulations under the Value-Added Tax Act


Order details: 2019 edition. 92 pages. 834 kb. Order no na2020. R260.

The Administration of Estates Act (66 of 1965)


Order details: 2013 edition. 116 pages. 781 kb. Order no na1412. R260. 2014 edition. 120 pages. 862 kb. Order no na1501. R260. 2015 edition. Ver 2. 148 pages. 1,406 kb. Order no na1618. R260. 2016 edition. 156 pages. 1,122 kb. Order no na1707. R260. 2017 edition. 158 pages. 1,324 kb. Order no na1813. R260. 2018 edition. 182 pages. 1,252kb. Order no na1916. R260. 2019 edition. 182 pages. 1,253kb. Order no na2000. R260.

The Diamond Export Levy (Administration) Act (14 of 2007)


Order details: 2008 edition. 44 pages. 401 kb. With full details of all amendments back to inception (2007). Order no na1344. R260. 2009 edition. 48 pages. 434 kb. Order no na1345. R260. 2010 edition. 44 pages. 413 kb. Order no na1346. R260. 2011 edition. 46 pages. 415 kb. Order no na1347. R260. 2012 edition. Ver 2. 46 pages. 447 kb. Order no na1348. R260. 2013 edition. Ver 3. 46 pages. 444 kb. Order no na1400. R260. 2014 edition. Ver 2. 40 pages. 405 kb. Order no na1517. R260. 2015 edition. Ver 2. 46 pages. 772 kb. Order no na1617. R260. 2016 edition. Ver 2. 50 pages. 482 kb. Order no na1701. R260. 2017 edition. 54 pages. 506 kb. Order no na1726. R260. 2018 edition. 56 pages. 606 kb. Order no na1912. R260. 2019 edition. 60 pages. 573 kb. Order no na2001. R260.



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The Diamond Export Levy Act (15 of 2007)


Order details: 2008 edition. 38 pages. 395 kb. With full details of all amendments back to inception (2007). Order no na1339. R260. 2009 edition. 32 pages. 372 kb. Order no na1340. R260. 2010 edition. 32 pages 371 kb. Order no na1341. R260. 2011 edition. 32 pages. 374 kb. Order no na1342. R260. 2012 edition. 34 pages. 374 kb. Order no na1343. R260. 2013 edition. 34 pages. 376 kb. Order no na1401. R260. 2014 edition. 40 pages. 307 kb. Order no na1518. R260. 2015 edition. 44 pages. 772 kb. Order no na1616. R260. 2016 edition. 50 pages. 505 kb. Order no na1700. R260. 2017 edition. 50 pages. 514 kb. Order no na1805. R260. 2018 edition. 56 pages. 621 kb. Order no na1904. R260. 2019 edition. 58 pages. 611 kb. Order no na2002. R260.

The Employment Tax Incentive Act (26 of 2013)


Order details: 2013 edition. 36 pages. 387 kb. Inception of this statute. Order no na1502. R260. 2014 edition. 40 pages. 307 kb. Order no na1519. R260. 2015 edition. 48 pages. 872 kb. Order no na1610. R260. 2016 edition. 68 pages. 642 kb. Order no na1713. R260. 2017 edition. 62 pages. 816 kb. Order no na1803. R260. 2018 edition. 70 pages. 726 kb. Order no na1903. R260. 2019 edition. 70 pages. 755 kb. Order no na2003. R260.

The Estate Duty Act (45 of 1955)


Order details: 2008 edition. Ver 2. 108 pages. 856 kb. Order no na1309. R510. 2009 edition. Ver 2. 102 pages 821 kb. Order no na1310. R510. 2010 edition. Ver 2. 102 pages. 815 kb. Order no na1311. R510. 2011 edition. Ver 2. 100 pages 811 kb. Order no na1312. R510. 2012 edition. Ver 2. 96 pages. 823 kb. Order no na1313. R510. 2013 edition. 80 pages. 719 kb. Order no na1402. R510. 2014 edition. 94 pages. 719 kb. Order no na1520. R510.



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2015 edition. 106 pages. 1,228 kb. Order no na1602. R510. 2016 edition. Ver 3. 122 pages. 935 kb. Order no na1709. R510. 2017 edition. 128 pages. 952 kb. Order no na1723. R510. 2018 edition. Ver 2. 150 pages. 1,122 kb. Order no na1902. R510. 2019 edition. 156 pages. 1,134 kb. Order no na2004. R510.

The Local Government: Municipal Property Rates Act (6 of 2004)


Order details: 2008 edition. 176 pages. 1,181 kb. From inception of this statute to its first amendment. Order no na1719. R510. 2009 edition. 170 pages. 1,135 kb. Order no na1720. R510. 2014 edition. 224 pages. 1,580 kb. Order no na1721. R510. 2015 edition. 190 pages. 1,266 kb. Order no na1722. R510. 2017 edition. 194 pages. 1,507 kb. Order no na1814. R510. 2018 edition. 196 pages. 1,384 kb. Order no na1917. R510. 2019 edition. 198 pages. 1,389 kb. Order no na2005. R510.

The Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act (35 of 2013)


Order details: 2013 edition. 18 pages. 232 kb. Inception of this statute. Order no na1503. R260. 2014 edition. 28 pages. 251 kb. Order no na1521. R260. 2015 edition. 30 pages. 690 kb. Order no na1615. R260. 2016 edition. 34 pages. 438 kb. Order no na1703. R260. 2017 edition. 34 pages. 612 kb. Order no na1807. R260. 2018 edition. 38 pages. 510 kb. Order no na1914. R260. 2019 edition. 38 pages. 508 kb. Order no na2006. R260.

The Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act (36 of 2013)


Order details: 2013 edition. 18 pages. 237 kb. Inception of this statute. Order no na1504. R260. 2014 edition. 26 pages. 260 kb. Order no na1522. R260. 2015 edition. 30 pages. 691 kb. Order no na1614. R260.



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2016 edition. 34 pages. 442 kb. Order no na1702. R260. 2017 edition. 34 pages. 615 kb. Order no na1806. R260. 2018 edition. 38 pages. 507 kb. Order no na1913. R260. 2019 edition. 38 pages. 506 kb. Order no na2007. R260.

The Mineral and Petroleum Resources Royalty (Administration) Act (29 of 2008)


Order details: 2008 edition. 40 pages. 355 kb. Inception of this statute. Order no na1511. R260. 2009 edition. 50 pages. 400 kb. Order no na1512. R260. 2010 edition. 50 pages. 490 kb. Order no na1513. R260. 2011 edition. 50 pages. 457 kb. Order no na1514. R260. 2012 edition. 52 pages. 532 kb. Order no na1515. R260. 2013 edition. Ver 2. 48 pages. 449 kb. Order no na1516. R260. 2014 edition. 46 pages. 435 kb. Order no na1523. R260. 2015 edition. 54 pages. 911 kb. Order no na1605. R260. 2016 edition. 76 pages. 678 kb. Order no na1715. R260. 2017 edition. 60 pages. 775 kb. Order no na1810. R260. 2018 edition. 64 pages. 676 kb. Order no na1908. R260. 2019 edition. 68 pages. 684 kb. Order no na2008. R260.

The Mineral and Petroleum Resources Royalty Act (28 of 2008)

In the Bsp Seminars® ‘value-added style

Order details: 2008 edition. 40 pages. 388 kb. Inception of this statute. Order no na1505. R260. 2009 edition. 54 pages. 457 kb. Order no na1506. R260. 2010 edition. 62 pages. 503 kb. Order no na1507. R260. 2011 edition. 62 pages. 478 kb. Order no na1508. R260. 2012 edition. 60 pages. 465 kb. Order no na1509. R260. 2013 edition. 68 pages. 546 kb. Order no na1510. R260. 2014 edition. 66 pages. 507 kb. Order no na1524. R260. 2015 edition. 76 pages. 978 kb. Order no na1611. R260. 2016 edition. 82 pages. 720 kb. Order no na1714. R260. 2017 edition. 84 pages. 918 kb. Order no na1809. R260. 2018 edition. 92 pages. 857 kb. Order no na1907. R260. 2019 edition. 90 pages. 831 kb. Order no na2009. R260.



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The Securities Transfer Tax Act (25 of 2007)


Order details: 2008 edition. 42 pages. 407 kb. Inception of this statute. Order no na1314. R260. 2009 edition. 40 pages. 392 kb. Order no na1315. R260. 2010 edition. 48 pages. 433 kb. Order no na1316. R2550. 2011 edition. 52 pages. 465 kb. Order no na1317. R260. 2012 edition. 60 pages. 557 kb. Order no na1318. R260. 2013 edition. 58 pages. 612 kb. Order no na1403. R260. 2014 edition. Ver 2. 68 pages. 615 kb. Order no na1609. R260. 2015 edition. 82 pages. 994 kb. Order no na1607. R260. 2016 edition. 94 pages. 772 kb. Order no na1704. R260. 2017 edition. Ver 2. 96 pages. 952 kb. Order no na1802. R260. 2018 edition. 98 pages. 844 kb. Order no na1906. R260. 2019 edition. 104 pages. 865 kb. Order no na2010. R260.

The Securities Transfer Tax Administration Act (26 of 2007)


Order details: 2008 edition. 54 pages. 460 kb. Inception of this statute. Order no na1319. R260. 2009 edition. 52 pages. 435 kb. Order no na1320. R260. 2010 edition. 52 pages. 435 kb. Order no na1321. R260. 2011 edition. 54 pages. 438 kb. Order no na1322. R260. 2012 edition. 42 pages. 432 kb. Order no na1323. R260. 2013 edition. 42 pages. 501 kb. Order no na1404. R260. 2014 edition. Ver 2. 30 pages. 288 kb. Order no na1526. R260. 2015 edition. 32 pages. 717 kb. Order no na1608. R260. 2016 edition. 36 pages. 424 kb. Order no na1705. R260. 2017 edition. 36 pages. 643 kb. Order no na1808. R260. 2018 edition. 40 pages. 550 kb. Order no na1905. R260. 2019 edition. 42 pages. 543 kb. Order no na2011. R260.



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The Skills Development Levies Act ( of 1999)


Order details: 2008 edition. 70 pages. 546 kb. With full details of all amendments back to inception (1999). Order no na1329. R260. 2009 edition. 62 pages. 498 kb. Order no na1330. R260. 2010 edition. 60 pages. 490 kb. Order no na1331. R260. 2011 edition. 60 pages. 491 kb. Order no na1332. R260. 2012 edition. 66 pages. 535 kb. Order no na1333. R260. 2013 edition. 60 pages. 483 kb. Order no na1405. R260. 2014 edition. 54 pages. 448 kb. Order no na1527. R260. 2015 edition. 64 pages. 913 kb. Order no na1604. R260. 2016 edition. Ver 2. 68 pages. 638 kb. Order no na1711. R260. 2017 edition. 72 pages. 645 kb. Order no na1725. R260. 2018 edition. 84 pages. 763 kb. Order no na1909. R260. 2019 edition. 86 pages. 779 kb. Order no na2012. R260.

The South African Revenue Service Act (34 of 1977)


Order details: 2013 edition. 64 pages. 498 kb. With full details of all amendments back to inception (1997). Order no na1532. R260. 2014 edition. Ver 2. 56 pages. 507 kb. Order no na1533. R260. 2015 edition. Ver 2. 62 pages. 863 kb. Order no na1612. R260. 2016 edition. 68 pages. 580 kb. Order no na1706. R260. 2017 edition. 66 pages. 801 kb. Order no na1815. R260. 2018 edition. 72 pages. 696 kb. Order no na1918. R260. 2019 edition. 72 pages. 690 kb. Order no na2013. R260.

The Succession Acts


The Wills Act, the Intestate Succession Act, and the Reform of Customary Law of Succession and Regulation of Related Matters Act, all in a single publication Order details: 2017 edition. Ver 2. 84 pages. 798 kb. Order no na1816. R260. 2018 edition. 86 pages. 809 kb. Order no na1919. R260. 2019 edition. Ver 2. 88 pages. 819 kb. Order no na2014. R260.



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The Tax Administration Act (28 of 2011)


Order details: 2012 edition. Ver 2. 368 pages. 2,265 kb. Inception of this statute. Order no na1410. R760. 2013 edition. Ver 3. 406 pages. 2,608 kb. Order no na1415. R760. 2014 edition. Ver 2. 404 pages. 2,641 kb. Order no na1535. R760. 2015 edition. Ver 2. 516 pages. 3,467 kb. Order no na1620. R760. 2016 edition. Ver 2. 532 pages. 3,088 kb. Order no na1717. R760. 2017 edition. Ver 3. 536 pages. 3,123 kb. Order no na1804. R760. 2018 edition. Ver 2. 524 pages. 3,124 kb. Order no na1900. R760. 2019 edition. 548 pages. 3,189 kb. Order no na2015. R760.

The Transfer Duty Act (40 of 1949)


Order details: 2008 edition. 128 pages. 911 kb. With full details of all amendments back to 2003. Order no na1324. R510. 2009 edition. Ver 2. 108 pages. 736 kb. Order no na1325. R510. 2010 edition. Ver 2. 110 pages. 748 kb. Order no na1326. R510. 2011 edition. Ver 2. 110 pages. 755 kb. Order no na1327. R510. 2012 edition. Ver 2. 104 pages. 769 kb. Order no na1328. R510. 2013 edition. Ver 2. 86 pages. 590 kb. Order no na1406. R510. 2014 edition. 90 pages. 657 kb. Order no na1529. R510. 2015 edition. 102 pages. 1,133 kb. Order no na1606. R510. 2016 edition. Ver 3. 120 pages. 869 kb. Order no na1710. R510. 2017 edition. 122 pages. 894 kb. Order no na1800. R510. 2018 edition. Ver 2. 124 pages. 984 kb. Order no na1911. R510. 2019 edition. 128 pages. 1,006 kb. Order no na2016. R510.

The Trust Property Control Act (57 of 1988)


Order details: 2013 edition. Ver 2. 38 pages. 307 kb. Order no na1414. R260. 2014 edition. 38 pages. 310 kb. Order no na1510. R260. 2015 edition. Ver 2. 52 pages. 792 kb. Order no na1619. R260. 2016 edition. 56 pages. 483 kb. Order no na1708. R260. 2017 edition. 58 pages. 710 kb. Order no na1812. R260. 2018 edition. 62 pages. 621 kb. Order no na1915. R260.



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2019 edition. 62 pages. 620 kb. Order no na2017. R260.

The Unemployment Insurance Contributions Act (4 of 2002)


Order details: 2008 edition. 48 pages. 434 kb. With full details of all amendments back to inception (2002). Order no na1334. R260. 2009 edition. 50 pages. 441 kb. Order no na1335. R260. 2010 edition. 48 pages. 432 kb. Order no na1336. R260. 2011 edition. 48 pages. 439 kb. Order no na1337. R260. 2012 edition. 56 pages. 493 kb. Order no na1338. R260. 2013 edition. 50 pages. 441 kb. Order no na1408. R260. 2014 edition. 44 pages. 406 kb. Order no na1528. R260. 2015 edition. 50 pages. 841 kb. Order no na1613. R260. 2016 edition. 60 pages. 593 kb. Order no na1712. R260. 2017 edition. 60 pages. 609 kb. Order no na1801. R260. 2018 edition. 68 pages. 705 kb. Order no na1910. R260. 2019 edition. 66 pages. 700 kb. Order no na2018. R260.

The Value-Added Tax Act (89 of 1991)


Order details: 2008 edition. Ver 6. 566 pages. 3,526 kb. With full details of all amendments back to 2003. Order no na1301. R760. 2009 edition. Ver 5. 410 pages. 2,309 kb. Order no na1303. R760. 2010 edition. Ver 5. 424 pages. 2,378 kb. Order no na1304. R760. 2011 edition. Ver 4. 444 pages. 2,518 kb. Order no na1306. R760. 2012 edition. Ver 3. 462 pages. 2,895 kb. Order no na1307. R760. 2013 edition. Ver 2. 400 pages. 2,695 kb. Order no na1413. R760. 2014 edition. Ver 2. 456 pages. 3,729 kb. Order no na1530. R760. 2015 edition. Ver 2. 460 pages. 4,056 kb. Order no na1603. R760. 2016 edition. Ver 3. 618 pages. 3,867 kb. Order no na1716. R760. 2017 edition. 634 pages. 4,009 kb. Order no na1724. R760. 2018 edition. Ver 3. 646 pages. 4,098 kb. Order no na1901. R760. 2019 edition. Ver 3. 670 pages. 4,201 kb. Order no na2019. R760.


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Books


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Books

In the Bsp Seminars® ‘Book’ format

Presented as PDF files and delivered by way of an emailed link or an email attachment. ‘2019’ indicates inclusion of legislation bearing that date whenever actually promulgated.

Amendments to Amendments

—With Proclamation Log & Gazette Log

All the amendments made to previous amendments

From 2003 to 2019. All the amendments made to previous amendments. This publication, probably the most complex tax reference work in existence, makes the impenetrable accessible. These are not conventional changes to the tax law but changes to past changes. No equivalent publication exists in the private sector. Order details: 2019 edition. Ver 2. 666 pages. 4,224 kb. Order no: nb2000. R760.

Commentary on the Administration of Estates Act

The law and a commentary

In the Bsp Seminars® ‘Book’ format. Full text of the act, with stripped-down ‘furniture’. Embedded within the text at the appropriate sections: (a) Gazette notices; (b) Regulations: (c) Case references with short summary and quotations; (d) Commentary, where appropriate; (e) Chief Master’s directives; (f) items from the Tax Shock, Horror newsletter. Order details: 2016 edition. Ver 2. 338 pages. 2,695 kb. Order no: nb1606. R1,260.

Books


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Deceased Estates: Old & New Tax

How the deceased and the estate are taxed under the Income Tax Act—before and after 1 March 2016

In the Bsp Seminars® ‘Book’ format. All the statutory law, with detailed commentaries. The ‘before’ and ‘after’ pictures, complete. With chapter on patrimonial consequences of death, with reference to the Administration of Estates Act. Order details: 2017 edition. Ver 2. 242 pages. 1,715 kb .Order no: nb1709. R2,020.

Disputes with SARS

Addressing the private sector’s dangerous unfamiliarity with due process in tax matters

In the Bsp Seminars® ‘Book’ format. Seventeen chapters of actual extracts from the statutes and the rules, with commentaries and additional information from other sources covering nearly all possible arenas of dispute with SARS under the Tax Administration Act and the other tax Acts. On how to protect your clients' rights as taxpayers. Companion volume to Specimen Letters to SARS, providing the legal background to all the letters in Specimen Letters. Order details: 2019 edition. Ver 2. 622 pages. 3,869 kb. Order no: nb1908. R2,020.

FIFA & Other Stand-alone Tax Laws

The only record of its kind

Independent substantive fiscal and non-fiscal provisions in amending taxing acts. From 2003 to 2019. A record of law that is completely off the grid, not included in any principal acts, complete with all amendments. All the independent, substantive provisions in amending acts. No other comprehensive record of this legislation exists in the private sector. Presented in both chronological and alphabetical order. Included are the rates of tax for each year, the various amnesties, special zero-ratings, repealed legislation, transitional laws, the bargaining council tax relief, and the SVDP.

Books


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Order details: 2019 edition. Ver 2. 570 pages. 3,479 kb. Order no: nb2001. R760.

Fixed Property (Law) & (All) the Tax Acts

All the principles, all the timing and valuation rules, and all the liabilities and reliefs

In the Bsp Seminars® ‘Book’ format. Fixed property, as dealt with in the Estate Duty Act (estate duty), Income Tax Act (income tax, capital gains tax, withholding tax on nonresident sellers, donations tax, dividends tax), Transfer Duty Act (transfer duty), and Value-Added Tax Act (Vat). Also the relevant property statutes, many of which have fiscal implications: The Alienation of Land Act, Deeds Registries Act, Formalities in respect of Leases of Land Act, Housing Development Schemes for Retired Persons Act, Housing Act, Immovable Property (Removal or Modification of Restrictions) Act, Property Time-sharing Control Act, Sectional Titles Act, Share Blocks Control Act, Subdivision of Agricultural Land Act, and Subdivision of Agricultural Land Act Repeal Act. Order details: 2019 edition. Ver 2. 686 pages. 4,639 kb .Order no: nb1906. R2,020.

Offshore and the Income Tax Act

—Investing, financing, borrowing, expanding, relocating

Our world-wide taxation of SA residents is hugely complex, and potentially punishing on those relocating

In the Bsp Seminars® ‘Book’ format. World-wide taxation under the Income Tax Act is triggered by the concept of 'residence', in itself a poorly explained and understood concept, which applies to individuals, companies and trusts. Special rules apply to different revenue-streams, such as remuneration, interest and dividends, and the earnings of and distributions from offshore trusts. Outgoing income-streams are taxed by withholding taxes, which are themselves constrained by tax treaties. 'Net-of-tax' arrangements are not always properly understood. 'Source' rules apply to residents and nonresidents equally. Nonresidents working here are not always properly informed, or taxed. Complex anti-avoidance provisions complicate offshore borrowings and supposedly govern international transfer pricing. The capital gains tax has its own peculiar method of distinguishing between residents and nonresidents. Many

Books


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companies operating offshore in fact suffer dual fiscal residence, not always to the knowledge of their shareholders, while the most complex provision, ever, governs genuinely offshore companies with SA ties. And the income tax, capital gains tax and dividends tax all impose an exit tax upon a change of residence, a concept even more misunderstood than residence itself. It is doubtful whether this complex branch of the tax law enjoys the attention to detail it deserves, especially at its pivotal point - a change of residence. The issue of externalizing a business is massively, and dangerously, oversimplified. And those making offshore investments are seldom fully advised on the tax consequences. Order details: Launch edition (2018). Ver 2. 676 pages. 4,020 kb .Order no: nb1808. R2,020.

Principles and Practice of Tax Avoidance

—All the anti-avoidance provisions of all the tax Acts

Our rules-based tax system has gone berserk, and now includes a great many provisions most of us are unaware of, much less

understand

In the Bsp Seminars® ‘Book’ format. A huge part of our tax law, principally, the Income Tax Act, is increasingly taken up with poorly drafted, frequently amended, arcane anti-avoidance provisions, requiring hours of study just to puzzle out exactly what is the ‘mischief against which they are aimed’. Unless you know how to judge such provisions, you are vulnerable to irrational attacks by SARS, seeking ‘production’ at all costs, without any understanding whatsoever how such provisions are to be interpreted and applied. Order details: Launch edition (2018). Ver 2. 470 pages. 2,873 kb .Order no: nb1806. R2,020.

Reflections on a Specimen Trust Deed

What a well-drafted deed looks like

The purpose of this work is not only to encourage a higher standard of drafting of trust deeds but to assist those using or dealing with trusts to identify which trusts and which clauses of a deed are valid, to carry out a proper due-diligence examination of a trust and its affairs, to ensure due process in all transactions involving a trust, and, above all, to identify the true owner of what is presented as trust property. In the main, its design juxtaposes well-drafted clauses

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of a discretionary trust with appropriate extracts from the Trust Property Control Act, commentary, relevant items from the Tax Shock, Horror newsletter, and all the relevant judgments. Includes a selection of invalid clauses from actual deed. Also the full text of a specimen testamentary trust. Comes with a specimen inter vivos trust deed and a specimen testamentary trust deed in MS Word format, together with free inherent MS Word template. Order details: 2019 edition. Ver 2. 428 pages. 2,571 kb. Order no: nb1910. R2,020.

Specimen Letters to SARS

—Actual letters you can adapt and use under the Tax Administration Act and the other tax Acts

The protocol that beats all protocols

In the Bsp Seminars® ‘Book’ format. 194 specimen letters. 93 letter-elements. Companion volume to Resolving Disputes with SARS. Order details: 2019 edition. Ver 3. 512 pages. 3,254 kb. Order no: nb1909. R1,765.

The 2016 Tax Amendments

A listing of amendments Order details: 2016 edition. Ver 3. 44 pages. 544 kb. Order no: nb1700. Free.


A listing of amendments Order details: 44 pages.575 kb. Order.no: nb1715. R260.

The 2018 Tax Amendments (Draft Bills)


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The 2018 Tax Amendments (Bills)





A listing of the 2019 amendments, at the stage of: Acts Order details: 2019 edition. Ver 6. 144 pages.1,215 kb. Order.no: nb1907. R260.


A listing of the 2020 amendments, at the stage of: Covid Revised Bills

Order details: 2020 edition. 82 pages.810 kb. Order.no: nb2007. R260.

The Bsp Stylebook

—By Costa Divaris & Duncan McAllister

Improve your professional writing

With ‘Six Steps to Improving your Professional Writing’ by Costa Divaris and ‘Shortcut Keys in Word’ by Duncan McAllister.

Improve your professional writing (it really does work). Standardize your firm’s English usage. Save time by having a single reference to hand. Learn about shortcuts in MS Word, and much else besides. With many new entries. First published in 1983 as CD’s Bible of Blunders. Order details: 2020 edition. 568 pages. 2,732 kb. Order no nb2002. Free.

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The Dividends Tax

—A Legislative History

From inception to date. An extraordinary tale of legislative chaos.

In the Bsp Seminars® ‘value-added’ style. A complete history of all amendments, with full renditions of the law as at each round of amendments. It stretches credulity to suggest that anyone has managed to obey these ever-changing laws. Order details: 2017 edition. 638 pages. 3,488 kb. Order no: nb1712. R760.

The History of a ‘Dividend’

The historical development of the definition in s 1 of the Income Tax Act

In the Bsp Seminars® ‘value-added’ style. From 1999 (and earlier) to date. A record of statutory insanity without equal. Proof positive that only a lunatic could keep pace with South African legislative changes, even at the locus of one of the most fundamental of all fiscal definitions. Fortunately, since 1 April 2012, the commencement of the dividends tax, the definition has remained unchanged, while other, related amendments have been moderate. Order details: 2017 edition. 244 pages. 1,746 kb. Order no: nb1711. R760.

The Rise & Fall of the STC

The historical development & demise of the secondary tax on companies

In the Bsp Seminars® ‘value-added’ style. From inception to date, fully up to date. A complete history of all amendments, with full renditions of the law during each relevant quarter. Incredibly, amendments were still being made to the secondary tax on companies as recently as February and December 2013. The tax was terminated on 31 March 2012, and was repealed on 1 April 2017. Order details: Archive edition (2017). 510 pages. 3,426 kb. Order no: nb1713.

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R760.

The Tax Administration Weekly Litigation Casebook

All the case reports in the weekly Tax Administration Weekly newsletter

The mostly sorry tale of bad arguments, from both sides, and even worse judgments in administrative law tax litigation

In the Bsp Seminars® ‘Book’ format. Unlike any other casebook you might ever have encountered. All the tax judgments on administrative law, hypercritically examined, and, mostly, found wanting. Learning the tricks of the trade, mostly from the errors of others. Up to date with all issues of the newsletter up to the end of the second quarter of 2020. Order details: Launch edition (2020). Ver 2. 376 pages. 2,615 kb. Order no: nb2004. R505. Free to subscribers to the Tax Administration Weekly newsletter.

The Taxation of Deceased Estates

Guide to the law for the diligent executor

Up to date with the 2019 taxing acts, with preceding law

In the Bsp Seminars® ‘Book’ format. The most comprehensive and detailed treatment ever published. All the taxes. Every relevant provision of every relevant statute, with all amendments since 2016/2017 recorded, so as to cater for outstanding estates. Plus case law and further reading, from the Tax Shock, Horror and Tax Administration Weekly newsletters. Chapter 1: Final-year authority. Chapter 2: Final-year patrimonial reality. Chapter 3: Final-year exit tax. Chapter 4: Final-year tax administration. Chapter 5: Final-year apportionments. Chapter 6: Final-year inclusions. Chapter 7: The estate as taxpayer. Chapter 8: Estate tax administration. Chapter 9: The estate as vendor. Chapter 10: Estate duty. Chapter 11: Estate administration. Order details: Launch edition (2020). Ver 2. 540 pages. 3,328 kb. Order no: nb2005. R1,750.

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The Taxation of Dividends

—the whole enchilada

One of the most complex, most extensive, and most badly drafted aspects of the tax law, very probably fully understood by no one

In the Bsp Seminars® ‘Book’ format. Everything you did and did not want to know about the taxation of dividends under the Income Tax Act. Covers every aspect of the taxation of dividends, from the definition of a ‘dividend’, to all the complex provisions deeming things to be or not to be dividends, to the dividends tax proper, in all its imperfect glory. All the statute law, with commentary. A category-killer. Order details: 2017 edition. Ver 2. 428 pages. 2,605 kb. Order no: nb1714. R2,020.

The Taxation of Trusts

All the statute law on the taxation of trusts their founders, planners and beneficiaries.

Focussing on the practical issues facing those unfortunate enough to have to do professional work for an SA trust

In the Bsp Seminars® ‘Book’ format. All the statute law on the taxation of trusts, their founders, planners and beneficiaries. Plus further reading from the Tax Shock, Horror and Tax Administration Weekly newsletters. Chapter 1 - The trustees’ duties. Chapter 2 - What is a trust? Chapter 3 - The trust as taxpayer. Chapter 4 - Primary attribution. Chapter 5 - Secondary attribution. Chapter 6 - Normal tax issues. Chapter 7 - Other taxes Chapter 8 - Offshore trusts. Chapter 9 - Special normal tax trusts. Chapter 10 - Trust finance. Chapter 11 - The trust return. Order details: 2020 edition. Ver 2. 614 pages. 3,848 kb. Order no: nb2006. R1,750.

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The Taxation of Interest

All aspects of interest payable and receivable under the sixteen tax Acts

In the Bsp Seminars® ‘Book’ format. Interest payable and receivable. Interest-free loans. Interest and tax avoidance, tax evasion. The exemption, deduction, and taxation of interest. SARS as debtor and creditor. A deeply neglected topic, with huge potential for both gain and loss. No comparable publication exists. Exhaustively comprehensive. One of the most complex subjects in the tax law. Includes: Interest on attorneys’ trust accounts. How best to finance ‘nonproductive’ loans. The notorious s 7C (cheap trust loans) revisited in even greater detail, including the latest dumb SARS ruling. A closer look at the significance of s 24J (‘day-by-day’ interest). When and how to demand or claim mora interest from SARS. Order details: 2020 edition. Ver 2. 676 pages. 4,409 kb .Order no: nb2008. R1,750.

Trusts: SA Statute & Common Law

Sources for drawing and advising on trusts

A fresh look at the Trust Property Control Act and the reported cases on trusts

In the Bsp Seminars® ‘Book’ format. Let's face facts. The trust deed in your protocol is a bust. The deeds your clients want are sheer (usually male) fantasies. The last time you or your client actually read the deed was..., well, when was it, ever, never? You hardly know a trustee worthy of the name. If you yourself are a trustee, good luck! Counterparties dealing with your clients' trusts are mad in the head. If the average beneficiary discovered the truth about her rights, all hell would break loose. If you are dealing with the trust according to its merits, it's a pure coincidence. And, if the Master is interfering, he probably shouldn't be. The upside is...you perhaps could make a fortune fixing up your clients' trusts. Order details: Launch edition (2019). Ver 2. 624 pages. 4,133 kb. Order no: nb1903. R2,020.

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Vat: Imports & Exports

—the law, regulations & SARS practice

International trade from a Vat perspective

In the Bsp Seminars® ‘Book’ format. All the statute law, with commentary, all the regulations, all the interpretation notes. In fact, everything there is to know about the Vat law on imports and exports in a single source. Order details: 2016 edition. 418 pages. 3,624 kb. Order no: nb1605. R2,020.

Vat Refresher

—Theory and Practice

But not of any course that you ever might have attended!

In the Bsp Seminars® ‘Book’ format. What you absolutely need to know about the Vat system so as to survive in business, big or small. Everything that’s new and everything that is controversial (apart from imports and exports). Fully explained, in terms of the applicable law, but also with practical tips for implementation. Built around a ‘running reconciliation’ to be used as a stepping stone to a fully computerized Vat solution, with appendix on the principles underlying such a computerized system. The only comprehensive analysis of the Vat 201 tax return ever published, including legal and systems aspects. Order details: Launch edition (2019). Ver 2. 482 pages. 3,545 kb. Order no: nb1905. R2,020.

Wills, Administration, & the Tax Acts

—advising your clients on their wills is a good time to advise them as well

on tax (all the taxes)

Everything needed for personal planning

In the Bsp Seminars® ‘Book’ format. What you need is to know where to look for the answers to the questions your client will ask you about the tax-related issues associated with death and the

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administration of an estate and, with some luck and insight, offer advice on any areas where a choice is possible. Companion volume to Wills: SA Statute & Common Law. Order details: 2018 edition. 506 pages. 3,062 kb. Order no: nb1802. R2,020.

Wills: SA Statute & Common Law

—Sources for drawing and advising on wills

All the statutes, all the cases

In the Bsp Seminars® ‘Book’ format. You cannot draw or give advice on a will without some basic knowledge of normal tax and estate duty principles. A more detailed familiarity is required of the so-called succession acts (the Wills Act, Intestate Succession Act, and Reform of Customary Law of Succession and Regulation of Related Matters Act). But the best instruction is to be gained from the judgments of our courts. And then there are testamentary trusts. Companion volume to Wills, Administration, & the Tax Acts. Order details: 2020 edition. Ver 2. 658 pages. 4,339 kb. Order no: nb2003. R2,020.

Databases


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Databases

Presented as PDF files delivered by email. All prices inclusive of Vat at 15%.

Tax Case Law on Trusts

—Chronological Database

The Income Tax Act on trial

In the Bsp Seminars® casebook style. Cases from 1925 to date. A chronological database of all significant SA judgments on the tax law as experienced by trusts, including the latest case reports worthy of being listed. Presented as a PDF file and delivered by way of an emailed link or an email attachment. Order details: 2020 edition. 486 pages. 2,759 kb. Order no: nd2002. R1,265.

The Administration of Estates Act—Case Law

Round off your knowledge of the statute law

In the Bsp Seminars® casebook style. Fully revised and expanded. Covering 84 cases, from 1947 to date, being ALL of those to be found in SALR, as well as those from SAFLII listed in the Tax Shock, Horror newsletter. Making this publication a unique collection of extracts from ALL the judgments under the Administration of Estates Act, as well as a few from its predecessor statute. Relevant law reproduced with each extract. One-line summary for each case. Judges recorded. Headings added as guide to text. Many Latin terms translated. Presented as a PDF file and delivered by way of an emailed link or an email attachment. Order details: 2019 edition. 614 pages. 3,473 kb. Order no: nd2000. R1,765.

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The SA Common Law on Trusts

—A Thematic Database

It’s the law of contract

In the Bsp Seminars® casebook style. A chronological database of all significant SA judgments on the common law of trusts, including the latest case reports worthy of being listed. Actual, verbatim extracts from the case reports. What make this database special is that common material is identified by standardized inserted headings, each indicating a particular theme. By searching for a string representing any particular heading, you can easily locate everything that has been said about the courts on the theme concerned. Order details: 2019 edition. 732 pages. 3,976 kb. Order no: nd1900. R1,765.

The SA Common Law on Wills

—A Database

All the decisions of the superior courts

In the Bsp Seminars® casebook style. This is a full collection of judgments of the higher courts dealing with wills and succession. What is reproduced here is that part of each judgment supplying the ratio, as well as any other dicta not traversing the facts. What is silently omitted is (a) the introductory part of each judgment, usually devoted to a statement of the facts and circumstances of the particular case, and (usually) (b) that concluding part of each judgment dealing with the order and the award of costs. The intervening portion is reproduced in full, without interruption, save for the ‘theme’ headings shown in bold type, within square parentheses. When, exceedingly rarely, text is omitted, the ellipsis is shown, in the conventional fashion. Each citation shows the formal SALR citation of the case, if applicable, albeit modernized when necessary, the composition of the bench, the date judgment was handed down, the nature of (unanimous, dissenting, concurring) and, if relevant, the support for each judgment, and the ultimate order handed down (appeal allowed or dismissed). In each instance, the facts of the case and the finding are summarized, in two, italicized sentences, one for the facts, and the other for the finding. When essential for an understanding of a particular ratio, the relevant clauses of the will

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under consideration are supplied before the ratio. Presented as a (very large) PDF file and delivered by way of an emailed link or an email attachment. Order details: 2019 edition. 748 pages. 4,348 kb. Order no: nd2001. R1,765.

The Bsp Seminars® Subscription Service Database

A CD sent periodically (usually monthly) by post to subscribers to the Bsp Seminars® Subscription Service updating the directories of publications with all updated and new publications as these are released. Includes all back issues of the Tax Shock, Horror newsletter and the Tax Administration Weekly newsletter. Presented as a CD containing PDF files and delivered by post. For details, see Bsp Seminars® Subscription Service.

The Tax Shock Horror Database

Establishing the legitimacy of past compliance

A monthly DVD by post of just about every public-access document in the tax field that has ever been published in electronic format. Over 15,000 documents, and growing monthly, at about 80-100 files a month. Almost 4 gb. All files (apart from some old press clippings) are accessible and searchable, no matter how originally published. Presented as a DVD containing PDF files and delivered by post. Order details: ‘TSHD’. R260 per month’s DVD.


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Newsletters


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Newsletters

Presented as PDF files and delivered by way of an emailed link or an email attachment. All prices inclusive of Vat at 15%.

The Tax Administration Weekly

—Protecting your clients’ rights under the law

An entirely different way of looking at the tax law

Launched 1 January 2014. Every Monday. Presented as PDF files and delivered by way of an emailed link or an email attachment. Order details: ‘TAW’. R1,010 for twelve months. R260 for a quarter’s back issues.

The Tax Shock, Horror Newsletter

—An irreverent newsletter designed to keep you up to date

A law journal in drag

Launched 1 September 2003. First Monday of each month. Available also in MS Word format. Monthly Listing, Monthly Notebook (Costa Divaris). Cases (Julian Ware). Shortcut Keys in Word (Duncan McAllister). Davey’s Locker (Tony Davey). Evidence Corner (Andrew Paizes). Presented as PDF files and delivered by way of an emailed link or an email attachment. We do not make our mailing list available to anyone other than BSP Seminars® and its owners. By supplying us with your e-mail address, you agree to receive e-mail notifications of our forthcoming seminars and related offers. You can unsubscribe at any time by e-mailing the words ‘no more e-mails’ to [email protected]. Order details: ‘TSH’. Free.



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Subscription service


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Bsp Seminars® Subscription Service

All the presentations, all the publications

Full subscription

—R1,410 a month

Attend all our seminars at a particular venue personally or send a nominee; receive all seminar handouts. (One venue only. R260 catering-cost charge if you book but fail to attend without adequate notice.) Bring a guest to a seminar for just an additional R510, inclusive of Vat at 15%. Receive all our new printed seminar notes by post, free of postage. (By request only.) Download all our new publications, including seminar handouts and seminar notes, in electronic format (PDF files), link sent by email. After each seminar, receive an updated version (when available) of the handouts in electronic format. At intervals, receive the Bsp Seminars® Subscription Service Database on CD by post, free of postage. Receive the Tax Shock, Horror Database on DVD monthly by post, free of postage. Download the Tax Shock, Horror newsletter monthly, link sent by email. Download the Tax Administration Weekly newsletter weekly, link sent by email. Ask for and receive 30 mins tax advice by email from Costa Divaris. (Material may be used in the Tax Shock, Horror newsletter, without identification of the parties involved.) Or enjoy the first 30 mins of a fully confidential consultation or written opinion free. Unused time may not be accumulated.

Subscription service


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Library subscription

—R870 a month

Receive all our printed seminar handouts and notes by post, free of postage. Download all our new publications, including seminar handouts and seminar notes, in electronic format (PDF files), link sent by email. Receive the Tax Shock, Horror Database on DVD monthly by post, free of postage. Download the Tax Shock, Horror newsletter monthly, link sent by email. Download the Tax Administration Weekly newsletter weekly, link sent by email.

Electronic subscription

—R510 a month

Download all our new publications, including seminar handouts and seminar notes, in electronic format (PDF files), link sent by email. Download the Tax Shock, Horror newsletter monthly, link sent by email. Download the Tax Administration Weekly newsletter weekly, link sent by email.


©Copyright 2006–2018: Our publications are made available subject to our copyright and nonexclusive user rights granted to you to use them solely for your personal purposes and not to distribute them in any form. How you pay: You pay monthly within seven days of presentation of our tax invoice. How to unsubscribe: You may unsubscribe at any time subject to a minimum of three calendar months’ notice by email. After you are a subscriber for at least twelve months, the notice-period is reduced to one month.

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