Submission to the SCoF on the 2025 Rates and Monetary Amounts and Amendment of Revenue Amounts Bill
Overview
The submission contains SAICA’s comments on the 2025 Rates and Monetary Amounts and Amendment of Revenue Laws Bill (Rates Bill). It raises concerns regarding the lack of adjustment of various tax thresholds, rebates and exemption amounts over a number of years, including the primary residence rebate and the natural persons annual exclusion for CGT purposes, the VAT compulsory registration threshold and the estate duty exemption.
| Author | Pieter Faber - SAICA Senior Executive: Taxation and Lesedi Seforo - SAICA Project Director: Tax Advocacy |
|---|---|
| Division | Tax |
| Keywords | Primary residence vat compulsory registration estate duty exemption donations tax exemption Small Business Corporations |
| Categories | Tax |
| Date | 21 October 2025 |
| File |