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TAX: 2024 REIT DEFINITION IN FORCE, RELATED REQUIREMENTS AND CONDITIONS GAZETTED
- 20 August 2026
- Taxation
- SA Legal Academy
Sub-section 1(1)f of the 2024 Taxation Laws Amendment Act is now in force (real estate investment trust/REIT definition), according to a recently gazetted ministerial determination. In that regard, company-related requirements and conditions have also been gazetted. Both notices came into effect on 19 August 2026.
The 2024 Taxation Laws Amendment Act inserted a new definition of REIT into the 1962 principal statute – now operationalised by the ministerial determination according to terms prescribed in the separate notice. The concluding paragraph of that notice clearly states that these terms apply only to the years of assessment of companies commencing operations from 19 August 2026 onwards.
- Government Gazette notice on 2024 Act sub-section 1(1)f implementation date
- notice on related requirements and conditions
Published by SA Legal Academy Policy Watch
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