Abuse of the Valuation Procedure

Introduction This article deals with a common instance of abuse by municipalities of the valuation procedure described in the Local Government: Municipal Property Rates Act...
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Income Tax Act S12L: The Carbon Tax

Introduction The South African government has identified carbon tax as an important deterrent in the fight against climate change. In May 2013 the National Treasury...
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Internal Publications: City of Tshwane v Blom 433/2012 [433/12] 88 ZASCA (31 May 2013)

Summary This issue herein relates to whether sections 8(1) and 8(2) confers authority on a municipality to add to the list of categories of rateable...
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