Wills and divorce
The topic of divorce is a sensitive one and, given the emotional impact a divorce has on all parties involved, it is often seen as a topic to be avoided at all costs. However, avoiding the challenging topic at all costs may have a significant (monetary) cost should one of the parties to the divorce […]
Testamente en egskeiding
Die onderwerp van egskeiding is ‘n sensitiewe een en gegewe die emosionele impak wat ‘n egskeiding op alle betrokke partye het, word dit dikwels gesien as ‘n onderwerp wat ten alle koste vermy moet word. Om hierdie uitdagende onderwerp ten alle koste te vermy, kan egter ‘n aansienlike (monetêre) koste inhou indien een van die […]
Second Comprehensive Review of the IFRS for SMEs Accounting Standard
Most small and medium businesses in South Africa make use of the International Financial Reporting Standard for Small- and Medium-Sized Entities (IFRS for SMEs), as accounting standard used for accounting and reporting purposes. All entities apart from public companies, state-owned companies and certain non-profit companies are allowed to apply the IFRS for SMEs and choose […]
Voorgestelde wysiging aan die effektiewe datum van “MOI”-wysigings
Die Wysigingswetsontwerp op Maatskappye, 2021 (“die Wetsontwerp”), wat poog om sekere bepalings van die Maatskappywet (“die Wet”) te wysig, is gedurende Oktober 2021 vir openbare kommentaar gepubliseer. Een van die mees noemenswaardige wysigings wat deur die Wetsontwerp voorgestel word, is die voorgestelde wysiging aan die effektiewe datum van wysigings aan ‘n Akte van Oprigting […]
Can I get a tax deduction for the installation of solar panels at my home?
Section 12B of the Income Tax Act 58 of 1962 allows a taxpayer to claim a deduction on the costs incurred: in respect of plant, machinery, implements and articles owned by the taxpayer; that are first brought into use by that taxpayer in the course of its trade; and in the generation of electricity […]
Is ek geregtig op ‘n belastingaftrekking vir die installasiekoste van sonpanele by my huis?
Artikel 12B van die Inkomstebelastingwet Nr. 58 van 1962 laat ‘n belastingpligtige toe om ‘n aftrekking te eis op die koste wat aangegaan is: ten opsigte van aanleg, masjinerie, implemente en artikels wat deur die belastingbetaler besit word; wat vir die eerste keer deur daardie belastingbetaler in die loop van sy bedryf in gebruik […]
Met waardering neem ons afskeid van Arnold Scholtz
Steve Jobs het gesê, “It is only when you look back on your life, that you can connect all the dots and see how they led you to where you are today.”Na meer as 2 dekades in praktyk as deel van die ASL Groep het Arnold besluit dat die tyd reg is om sy ander […]
With gratitude in our hearts, we bid a fond farewell to Arnold Scholtz
“It is only when you look back on your life, that you can connect all the dots and see how they led you to where you are today”. – Steve JobsAfter more than two decades in practice as part of the ASL Group, Arnold has decided that it is time to pursue his other passions […]
Voorwoord
Terwyl ons die laaste kwartaal van 2022 aanpak, wil ons van hierdie geleentheid gebruik maak om as ‘n besigheid stil te staan – om met dankbaarheid, wysheid en insig oor die afgelope paar maande te reflekteer, en om met hoop en afwagting na die toekoms te kyk, standvastig in wie ons is.Met hierdie refleksie kom […]
Foreword
As we embark on the last quarter of 2022, we are taking this opportunity as a business to pause – to reflect over the previous months with gratitude, wisdom and insight and to look towards the future with hope and anticipation, steadfast in who we are.With this reflection comes the opportunity to learn and grow, […]