Tax Alert: Draft Tax Regulations Released
On 22 July 2015, National Treasury released draft tax legislation for public comment, which aims to implement tax proposals that were announced in the 2015 Budget Speech. Most notably for renewable energy, National Treasury is proposing a 1-year 100% depreciation allowance on embedded PV (from the current 3-year 50/30/20 allowance).
KPMG have kindly drafted a summary of the proposals the draft legislation makes with regards to renewable energy. This summary can be downloaded here.
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