Taxation Laws Amendment Bill, 2017 - Individuals and International Tax
Author: Joon Chong, Partner, Webber Wentzel
The Taxation Laws Amendment Bill, 2017 was released on 25 October 2017 and has since been tabled to the Standing Committee on Finance. In this article, we discuss amendments in the bill on international tax as well as a few notable amendments relevant to individuals and trusts.
All references to "section" below are to sections of the Income Tax Act, 1962.