Investors who want to invest in Section 12J still have until 30 June before the Treasury’s sunset clause on this South African tax incentive takes effect. These investments offer investors a 100% tax ...

February 2024 marked the end of the 5-year investment term for numerous Section 12J investors. The Section 12J tax incentive became popular in 2014, and ended with Treasury not being prepared to ...

Section 12J funds will be gearing up for a flurry of interest as investors into the tax incentive realise it may be now or never to make the most of the tax break offered. Not only are investors ...

The minimum amount for taxpayers to invest in the Twelve B Green Energy Fund is R100 000: Founder Jeff Miller. You can also listen to this podcast on iono.fm here. FIFI PETERS: A new investment fund ...

Ongoing amendments to the Section 12J Income Tax Act have left investors at risk as to whether the companies in which they have either invested, or hope to invest, continue to qualify, law firm CMS ...

Two proposed changes to the Income Tax Act in South Africa will have a positive impact on the venture capital industry and stimulate investment into privately owned entrepreneurial businesses in South ...

Should you have feedback on this article, please complete the fields below. Please indicate if your feedback is in the form of a letter to the editor that you wish to have published. If so, please be ...

Section 12B of the Income Tax Act No. 58 of 1962 allows for a tax deduction for certain qualifying assets used for electricity generation from renewable sources. A similar tax incentive, Section 12J, ...