Obligations of a parent to support a child

Obligations of a parent to support a child

Parenthood automatically results in the obligation of a parent to support a child, this obligation is a common law duty that arises on the child’s birth and is also provided for in s 15(3)(a) of the Maintenance Act 99 of 1998, regardless of whether the child is born...
Withholding Tax on Interest

Withholding Tax on Interest

Currently, interest paid to foreign residents are exempt in terms of section 10(1)(h) except where foreigners are physically present in SA for more than 183 during a year of assessment or conduct a business through a permanent establishment. In order to achieve...