August 2018


August 2018 Edition
This month’s issue of Leverage looks at the specialised needs of farmers when it comes to financial planning, including the impact of the Income Tax Act, Section 9HA on a deceased’s farmers estate and whether a usufruct or a discretionary trust is a better option for a farmer.Download


Living Annuity (LA)
Everything you wanted to know about Living Annuities, including: how the LA is defined in terms of the Income Tax Act; what other legislation impacts on the Living Annuity; the practical issues of member-owned LAs; income rate and frequency; trusts as beneficiaries and much more.Download
Tax-free investments (TFI)
Everything you wanted to know about TFIs, including: what are the definitions; who can invest in them; what the contribution limits are; how income tax affects the picture and what fees are involved.Download
Retirement Fund Transfers
A summary of what is permitted in terms of transfers between retirement funds prior to retirement and the tax consequences thereof.Download