Constance Kawelenga

Section 13quat Explained: Tax Savings for Property Developers and Investors in South Africa’s Inner Cities

Section 13quat provides a tax incentive in the form of an accelerated depreciation allowance to promote investment in designated inner-city areas. The main objectives are to address dereliction and dilapidation in South Africa’s largest cities and to encourage urban renewal and development by promoting private sector investment in the construction…
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Professional Indemnity Insurance for Medical Practitioners: Importance and Scope of Coverage

Medical practitioners dedicate their lives to healing and helping others, often working under immense pressure. While every doctor strives to provide the best possible care, the reality is that even the most skilled and compassionate practitioners can face unforeseen complications. In these moments, Professional Indemnity Insurance (PII) becomes a vital…
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Navigating IFRS 3 – Practical Strategies for Accounting in Business Combinations

Business combinations are integral to corporate growth strategies, enabling companies to expand their operations, diversify their portfolios, and increase market share. In the realm of financial reporting, adhering to International Financial Reporting Standards (IFRS) 3 is essential for accurately accounting for these transactions. Core Principles of IFRS 3 At the…
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