Juta & Company (Pty) Ltd Tax Matters: Let's Talk Tax

The De-Grouping Debate Will Be Settled At Last

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Following an ‘intra-group transaction’ to which tax rollover relief applies, a group of companies must be maintained for six years, or the transferee company could suffer tax consequences. There has been much debate on the circumstances in which a de-grouping occurs. In this episode, Bowmans’ tax specialists discuss how the welcomed announcement in the 2024 Budget has brought certainty.
[Tax law: Section 45 of the Income Tax Act]
6 Jun English South Africa Business

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