TAX: TREASURY CALLS FOR INPUT ON THREE DISCUSSION DOCUMENTS

TAX: TREASURY CALLS FOR INPUT ON THREE DISCUSSION DOCUMENTS

• 13 November 2024
• Taxation
• SA Legal Academy

National Treasury has published three discussion documents for input by 13 December 2024.

One on alcoholic beverage taxation explores the potential long-term use of minimum unit pricing among other things – informed by a policy review.

Carbon tax Phase 2 is the focus of a discussion document proposing adjustments to:

• the basic tax-free allowance
• carbon offsets
• the electricity levy
• the renewable energy premium, and
• the energy efficiency savings tax incentive.

Informed by engagements with industry with the aim of finding solutions ‘that will not negatively affect role-players’, a discussion document on the tax treatment of collective investment schemes explores policy considerations and proposes options.

• media statement
• alcoholic beverages discussion document
• carbon tax Phase 2 discussion document
• collective investment schemes discussion document

Published by SA Legal Academy Policy Watch

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