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A Bsp Seminars Publication All current publications Bsp Seminars Subscription Service Bsp Stylebook Bsp Seminars Publications High-level reference works for professionals Publications from Bsp Seminars® By or compiled by (except where otherwise stated) Costa Divaris

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Page 1: A Bsp Seminars Publication · A Bsp Seminars Publication . All current publications Bsp Seminars Subscription Service Bsp Stylebook Bsp Seminars Publications High-level reference

A Bsp Seminars Publication

All current publications Bsp Seminars Subscription Service Bsp Stylebook

Bsp Seminars Publications

High-level reference works for professionals

Publications from Bsp Seminars®

By or compiled by (except where otherwise stated)

Costa Divaris

Page 2: A Bsp Seminars Publication · A Bsp Seminars Publication . All current publications Bsp Seminars Subscription Service Bsp Stylebook Bsp Seminars Publications High-level reference
Page 3: A Bsp Seminars Publication · A Bsp Seminars Publication . All current publications Bsp Seminars Subscription Service Bsp Stylebook Bsp Seminars Publications High-level reference

South African fiscal legislation

Bsp Seminars® Publications 2018 © 2018 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 the renditions of acts offered in this publication 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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Bsp Seminars® Publications 2018 © 2018 C Divaris Bsp Seminars® Gauteng South Africa

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Terms and conditions

Bsp Seminars® Publications 2018 © 2018 C Divaris Bsp Seminars® Gauteng South Africa

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Terms and conditions

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.© ©2018 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. Fax-to-e-mail 086 515 0955. 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].

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Bsp Seminars® Publications 2018 © 2018 C Divaris Bsp Seminars® Gauteng South Africa

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Contents

Bsp Seminars® Publications 2018 © 2018 C Divaris Bsp Seminars® Gauteng South Africa

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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..................................................................................................................... 9

In the Bsp Seminars® ‘value-added’ style ....................................................... 9 Dispute Resolution—Gazette Notices .............................................................. 9 The Administration of Estates Act ................................................................. 10 The Diamond Export Levy (Administration) Act .......................................... 10 The Diamond Export Levy Act ...................................................................... 10 The Employment Tax Incentive Act .............................................................. 11 The Estate Duty Act ....................................................................................... 11 The Local Government: Municipal Property Rates Act ................................. 11 The Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act ......................................................................................... 12 The Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act ........................................................................................... 12 The Mineral and Petroleum Resources Royalty (Administration) Act .......... 12 The Mineral and Petroleum Resources Royalty Act ...................................... 13 The Securities Transfer Tax Act .................................................................... 13 The Securities Transfer Tax Administration Act ........................................... 13 The Skills Development Levies Act............................................................... 14 The South African Revenue Service Act ....................................................... 14 The Succession Acts ...................................................................................... 14 The Tax Administration Act .......................................................................... 15 The Transfer Duty Act ................................................................................... 15 The Trust Property Control Act ..................................................................... 15 The Unemployment Insurance Contributions Act .......................................... 16 The Value-Added Tax Act ............................................................................. 16

Books ................................................................................................................ 17 In the Bsp Seminars® ‘Book’ format............................................................. 17 Amendments to Amendments ........................................................................ 17 Commentary on the Administration of Estates Act ........................................ 17 Deceased Estates: Old & New Tax ................................................................ 18 FIFA & Other Stand-alone Tax Laws ............................................................ 18 Fixed Property (Law) & (All) the Tax Acts ................................................... 18 Reflections on a Specimen Trust Deed .......................................................... 19 Resolving Disputes with SARS...................................................................... 19 SA Taxation of Foreign Income ..................................................................... 20 SA Withholding Taxes—A Seminar .............................................................. 20 Specimen Letters to SARS: the 2018 edition ................................................. 20

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Contents

Bsp Seminars® Publications 2018 © 2018 C Divaris Bsp Seminars® Gauteng South Africa

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The 2016 Tax Amendments ........................................................................... 21 The 2017 Tax Amendments ........................................................................... 21 The Bsp Stylebook ......................................................................................... 21 The Dividends Tax ......................................................................................... 21 The History of a ‘Dividend’ ........................................................................... 22 The Rise & Fall of the STC ............................................................................ 22 The Taxation of Dividends ............................................................................. 22 The Taxation of Trusts ................................................................................... 23 Vat Basics ...................................................................................................... 23 Vat: Imports & Exports .................................................................................. 24 Wills, Administration, & the Tax Acts ........................................................... 24 Wills: SA Statute & Common Law ................................................................ 24

Databases .......................................................................................................... 27 SA Common Law on Trusts ........................................................................... 27 SA Common Law on Wills ............................................................................ 27 Tax Case Law on Trusts ................................................................................. 28 The Administration of Estates Act—Case Law ............................................. 28 The Bsp Seminars® Subscription Service Database ...................................... 29 The Tax Shock Horror Database .................................................................... 29

Newsletters ....................................................................................................... 31 The Tax Administration Weekly .................................................................... 31 The Tax Shock, Horror Newsletter ................................................................ 31

Bsp Seminars® Subscription Service ............................................................... 33 Full subscription ............................................................................................. 33 Library subscription ....................................................................................... 34 Electronic subscription ................................................................................... 34 Terms and conditions ..................................................................................... 34

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Acts

Bsp Seminars® Publications 2018 © 2018 C Divaris Bsp Seminars® Gauteng South Africa

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Acts

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. ‘2017’ or ‘2016’ 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 2017 editions include all the amendments made by all the acts dated 2017, whether these appeared in 2017 or 2018.

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.

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Acts

Bsp Seminars® Publications 2018 © 2018 C Divaris Bsp Seminars® Gauteng South Africa

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The Administration of Estates Act

In the Bsp Seminars® ‘value-added’ style

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.

The Diamond Export Levy (Administration) Act

In the Bsp Seminars® ‘value-added’ style

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.

The Diamond Export Levy Act

In the Bsp Seminars® ‘value-added’ style

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.

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Acts

Bsp Seminars® Publications 2018 © 2018 C Divaris Bsp Seminars® Gauteng South Africa

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The Employment Tax Incentive Act

In the Bsp Seminars® ‘value-added’ style

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.

The Estate Duty Act

In the Bsp Seminars® ‘value-added’ style

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. 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.

The Local Government: Municipal Property Rates Act

In the Bsp Seminars® ‘value-added’ style

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.

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Acts

Bsp Seminars® Publications 2018 © 2018 C Divaris Bsp Seminars® Gauteng South Africa

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

In the Bsp Seminars® ‘value-added’ style

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.

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

In the Bsp Seminars® ‘value-added’ style

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. 2016 edition. 34 pages. 442 kb. Order no na1702. R260. 2017 edition. 34 pages. 615 kb. Order no na1806. R260.

The Mineral and Petroleum Resources Royalty (Administration) Act

In the Bsp Seminars® ‘value-added’ style

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.

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Acts

Bsp Seminars® Publications 2018 © 2018 C Divaris Bsp Seminars® Gauteng South Africa

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The Mineral and Petroleum Resources Royalty Act

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.

The Securities Transfer Tax Act

In the Bsp Seminars® ‘value-added’ style

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.

The Securities Transfer Tax Administration Act

In the Bsp Seminars® ‘value-added’ style

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.

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Acts

Bsp Seminars® Publications 2018 © 2018 C Divaris Bsp Seminars® Gauteng South Africa

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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.

The Skills Development Levies Act

In the Bsp Seminars® ‘value-added’ style

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.

The South African Revenue Service Act

In the Bsp Seminars® ‘value-added’ style

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.

The Succession Acts

In the Bsp Seminars® ‘value-added’ style

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.

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Acts

Bsp Seminars® Publications 2018 © 2018 C Divaris Bsp Seminars® Gauteng South Africa

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The Tax Administration Act

In the Bsp Seminars® ‘value-added’ style

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.

The Transfer Duty Act

In the Bsp Seminars® ‘value-added’ style

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.

The Trust Property Control Act

In the Bsp Seminars® ‘value-added’ style

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.

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Acts

Bsp Seminars® Publications 2018 © 2018 C Divaris Bsp Seminars® Gauteng South Africa

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The Unemployment Insurance Contributions Act

In the Bsp Seminars® ‘value-added’ style

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.

The Value-Added Tax Act

In the Bsp Seminars® ‘value-added’ style

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.

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Books

Bsp Seminars® Publications 2018 © 2018 C Divaris Bsp Seminars® Gauteng South Africa

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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. ‘2017’ 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 2017. 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: 2017 edition. 606 pages. 3,784 kb. Order no: nb1716. 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.

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Books

Bsp Seminars® Publications 2018 © 2018 C Divaris Bsp Seminars® Gauteng South Africa

—18 —

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.

FIFA & Other Stand-alone Tax Laws

The only record of its kind

From 2003 to 2017. 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. Order details: 2017 edition. 536 pages. 3,299 kb. Order no: nb1717. 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). 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,

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Books

Bsp Seminars® Publications 2018 © 2018 C Divaris Bsp Seminars® Gauteng South Africa

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Subdivision of Agricultural Land Act, and Subdivision of Agricultural Land Act Repeal Act. Order details: Launch edition (2017) Ver 2. 548 pages. 3,522 kb .Order no: nb1707. 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 of a discretionary trust with appropriate extracts from the Trust Property Control Act, commentary, relevant items from the Tax Shock, Horror and Tax Administration Weekly newsletters, and all the relevant judgments. Included are comments on a nefarious sequence of cases involving trusts and divorce, liquidation, tax and other fraud, commercial issues, familial disputes and the like, the majority of which were either wrongly decided or wrongly handled by the parties. It is difficult to conceive of any other field of law so deeply under the waters of ignorance. 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: 2017 edition. Ver 2. 490 pages. 3,200 kb. Order no: nb1706. R2,020.

Resolving Disputes with SARS

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

In the Bsp Seminars® ‘Book’ format. Twenty-two chapters of actual extracts from the statutes and the rules, with commentaries and additional information from other sources covering all possible arenas of dispute with SARS under the Tax Administration Act and the other tax Acts. On how to exercise your rights as a taxpayer. Companion volume to Specimen Letters to SARS. Order details:

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2017 edition. 620 pages. 3,927 kb. Order no: nb1705. R2,020.

SA Taxation of Foreign Income

—All the principles, all the rules

How residents and nonresidents pay SA tax

In the Bsp Seminars® ‘Book’ format. Fourteen chapters of actual extracts from the law with commentaries and additional information from other sources on how residents and nonresidents are chargeable with normal tax. Order details: 2015 edition. 252 pages. 1,656 kb. Order no: nb1510. R1,260.

SA Withholding Taxes—A Seminar

—Sealing the SA tax base

Making nonresidents pay our taxes

In the Bsp Seminars® ‘Book’ format. PAYE for foreign employers. ‘Liftings’ tax. Nonresident sellers of fixed property. Foreign entertainers & sportspersons. Royalties. Interest. Service fees (from 1 January 2017). All the relevant law. Order details: 2015 edition. Ver 2. 212 pages. 1,387 kb. Order no: nb1509. R2,020.

Specimen Letters to SARS: the 2018 edition

—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. 15 chapters. 165 specimen letters. 67 letter-elements. 153 extracts from the Tax Administration Act. 8 extracts from the rules. Companion volume to Resolving Disputes with SARS. Order details: 2018 edition. Ver 2. 606 pages. 3,482 kb. Order no: nb1801. R2,020.

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The 2016 Tax Amendments

A listing of amendments Order details: 44 pages.544 kb. Order.no: nb1700. Free.

The 2017 Tax Amendments

A listing of amendments Order details: 44 pages.575 kb. Order.no: nb1715. 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. Completely redesigned, with many new entries. First published in 1983 as CD’s Bible of Blunders. Order details: 2015 edition. 446 pages. 2,519 kb. Order no nb1600. Free.

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.

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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. R760.

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

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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

—including the new loan-funding rule

The reality, not the mythology

In the Bsp Seminars® ‘Book’ format. All the statute law, with commentary. Chapters on: Tax rates for trusts * The trust as taxpayer * What is a trust? * The tax base * Residence * Source * Special fiscal trusts * When the donor pays the tax*When the beneficiaries pay tax * General normal tax issues * Offshore trusts * Loans to and by trusts * Trusts and other taxes * The trust return. A complete and comprehensive resource. Order details: 2017 edition. 420 pages. 2,694 kb. Order no: nb1704. R2,020.

Vat Basics

—for sole traders, office workers & audit clerks

The only practical way to approach Vat compliance

In the Bsp Seminars® ‘Book’ format. All-new material, explaining the Vat law, at a basic level, in the context of the Vat 201 return, including the most critical statutory provisions and the concept of a ‘rolling reconciliation’, designed to encourage you to find ways to marry your Vat returns with your financial records (instead of hoping for the best). With ‘Rudiments of an Integrated Vat system’ and the Vat 201 return (‘sticky notes’ version). Order details: Launch edition (2015). Ver 3. 206 pages. 1,601 kb. Order no: nb1511. R760.

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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.

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 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.

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Order details: Launch edition (2018) 550 pages. Ver 3. 3,641 kb. Order no: nb1800. R2,020.

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Databases

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Databases

Presented as PDF files on CD or DVD delivered by post. All prices inclusive of Vat at 15%.

SA Common Law on Trusts

—Chronological Database

It’s the law of contract

In the Bsp Seminars® style. A chronological database of just about all SA judgments on the common law of trusts, updated so as to include the latest trust case reports. Actual, verbatim extracts from the case reports. Includes Part 2, on ‘Poorly decided or argued trust cases’. Presented as a (very large) PDF file and delivered by way of an emailed link or an email attachment. Order details: 2017 edition. Ver 2. 662 pages. 4,594 kb. Order no: nd1700. R1,665.

SA Common Law on Wills

—A Database

All the decisions of the superior courts

In the Bsp Seminars® 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, albeit modernized when necessary, the composition of the bench, the date judgment was handed down, the nature of (unanimous,

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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 under consideration are supplied before the ratio. Each citation also features a ‘citation index’, recording the number of times the particular case has been cited or mentioned in SALR. It is merely a relative measure of the significance of the judgments, since it overstates the actual number of unique citations to be made in the judgments alone.. Presented as a (very large) PDF file and delivered by way of an emailed link or an email attachment. Order details: Launch edition (2018). Ver 3. 672 pages. 4,026 kb. Order no: nd1800. R1,765.

Tax Case Law on Trusts

—Chronological Database

The Income Tax Act on trial

In the Bsp Seminars® style. 77 Cases from 1925 to date. Judges recorded. Presented as a PDF file and delivered by way of an emailed link or an email attachment. Order details: 2014 edition. 290 pages. 2,325 kb. Order no: nd1510. R1,265.

The Administration of Estates Act—Case Law

Round off your knowledge of the statute law

In the Bsp Seminars® style. In the Bsp Seminars® ‘Book’ format. 66 Cases from 1947 to date. Relevant law reproduced with each extract. Number of citations in SALR recorded. One-line summary. Judges recorded. Headings added as guide to text. Many Latin terms translated. Presented as PDF file and delivered by way of an emailed link or an email attachment. Order details: 2016 edition. Ver 2. 492 pages. 3,144 kb. Order no: nd1602. R1,265.

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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. Newsletter and occasional Fact Sheet. 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). The Practice Manager (Eric Milner) (occasionally). 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.

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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.

Terms and conditions

©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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