PSG KONSULT WOODHILL MAART 2013
|
|
- Emma Harper
- 5 years ago
- Views:
Transcription
1 PSG KONSULT WOODHILL GEMORSKOS IN SUID-AFRIKA Navorsing het getoon dat gemorskos net so verslawend as kokaien kan wees. Van vlamgeroosterde en vingerlekker kos tot 'n Mc-ietsie, studies toon dat 'n stygende persentasie van Suid Afrikaners hulself volstop met INHOUD 1. Gemorskos in SuidAfrika 2. Tiger Brands Ltd. 3. Aggressive unit trusts gemorskos. Analytix Business Intelligence sê in 'n verslag oor die neigings in die plaaslike Ons dienste: gemorskosmark dat drie uit elke vier Suid Afrikanres ouer as 16 in 2011 gemorskos gekoop het in die vier weke voor die opname gedoen is. Dit is 'n - Holistiese finansiële- en beleggingsbeplanning 66% styging in vier jaar. - Beplanning vir en by aftrede Die grootste persentasie van persone wat kitskos eet is ongetroudes wat by - Implementering van beleggingsvoorstelle hulle ouers bly (25%), jong gesinne (18%), en dan derdens is dit enkel ouergesinne (16%). - Portefeuljebestuur Die verdeling van die top kitskos maatskappye in Suid Afrika lyk as volg - Analise van bestaande beleggingsportefeuljes G em o rsk os in Suid-A frik a K FC % M o c h a c h o s % - Werknemersvoordelepakkette M a x i 's % K a u a i % Ba rc h el o s % Hu n gry Li o n % Ch i c ken Li ken % W i m p y % - Aandelemakelaarsdienste -Lewensversekering, siekte en ongeskiktheidsdekking Steer s % Sp u r % Na n d o 's % M c D o na l d 's % The hardest thing in the world to understand is the income tax - Albert Einstein
2 GEMORSKOS IN SUID-AFRIKA (VERVOLG) Hoe kan ons daaruit munt slaan? KFC word deur Yum Brands besit. Yum Brands besit ook Pizza Hut, Taco Bell, Long John Silver s en A&W All-American Food Restaurants. Hulle het meer as 37,000 winkels wêreld wyd in 110 lande. Ons kan aandele vir u direk in die buiteland koop, onder andere op die NYSE waar hulle genoteer is. Plaaslik is Famous Brands die grootste kitskos verspreidings maatskappy in Suid- Afrika. Hulle besit handelsmerke soos; Debonairs Pizza, Steers, Wimpy, Mugg and Bean, House of Coffees, FishAways en Milky Lane om 'n paar te noem. 'n Ander alternatief is die Spur groep. Hulle besit handelsname soos John Dory's Fish & Grill, Spur en Panarotti's. Hulle het 'n handelsverklaring einde Maart uitgereik waar hulle noem dat hulle wesensverdienste tussen 30% - 35% hoër gaan wees vir die ses maande geeindig Desember ~Derik Prinsloo How many millionaires do you know who have become wealthy by investing in savings accounts? I rest my case ~ Robert G. Allen
3 ~EAT WELL LIVE WELL~ Dit is die uitkyk van die welbekende Tiger Brands Ltd, n Top40 gelysde maatskappy op die JSE. Tiger Brands se teenwoordigheid word geniet regoor die Afrika-kontinent en wyer waar hul verbruikers gelukkig hou met meer as honderd handelsmerke en produkte wat deur Tiger Brands versprei word. As een van die grootste vervaardigers en bemarkers van FMCG-produkte(Fast-moving consumer goods) vir die afgelope paar dekades, streef Tiger Brands daarna om die mees gefokusde FMCG maatskappy in ontwikkelende markte te wees, hul missie is om n vervaardiger te wees van hoë kwaliteit produkte. Huidiglik is daar n hoogtepunt in die verkope van Tiger Brands Ltd se produkte, die rede hiervoor is die hoë vraag na kwaliteit-produkte deur verbruikers, sodoende word die kleiner vervaardigers onder groot druk geplaas - Waar Tiger Brands Ltd dan n groter vraag binne die sektor stimuleer; Sodra daar n skerp styging in vraag is, kan mens verwag dat Tiger Brands se aandeelprys sal styg. Aangesien ekonomiese welstand van Suid-Afrika nie veel invloed op die verbruik van Tiger Brands Ltd se produkte het nie, klasifiseer dit as n defensiewe aandeel Maak nie saak hoe swaar dit gaan nie, die vraag na Meel,Albany,KOO en vele van hul ander produkte bly hoog in aanvraag. Die afgelope tyd het tiger Brands (TBS) se aandeel goed presteer op die JSE Die inkoop vlak was tussen R 285- en R 290 per aandeel. Gekyk na die grafiese voorstelling, kan mens sien dat die aandeel n paar keer die ondersteuningsvlak van R310 toets. Ons teiken prys vir TBS is tussen R310 tot R320 op medium-tot korttermyn, met n goeie dividend opbrengs bly TBS aanloklik vir langer termyn beleggers. Volgens die tendenslyn wys TBS n positiewe groei patroon. ~CHRIS DAVIES
4 AGGRESSIVE UNIT TRUSTS When it comes to investments investors sometimes tend to be over conservative when there is a good opportunity to make money, especially when time is on their side. If your risk profile allows it, an aggressive fund to consider in your portfolio is the Coronation Top 20 Fund. The fund is one of Coronation Fund Managers' top performing funds during the past 18 months. The fund had a stellar performance over the past year of 25.4%, during the past 3 years its growth was 19.2% on average and over a ten year period it had an annualised return of 23.9%. The fund outperformed the JSE All Share Index quite extensively during the past ten years as the graph below shows Coronation Top 20 during the past ten years Catch a man a fish, and you can sell it to him. Teach a man to fish, and you ruin a wonderful business opportunity ~ Karl Marx
5 AGGRESSIVE UNIT TRUSTS (Follow) Coronation Top 20 funds top holdings are as follows; MTN Group 10.4% Anglo American Plc 9.3% British American Tobacco Plc 8.3% Sasol Ltd 8.1% Naspers Ltd 7.7% Standard Bank of SA Ltd 7.4% Mondi Plc 5.3% BHP Billiton Plc 4.8% Impala Platinum Holdings Ltd 4.1% Capital Shopping Centre Group 3.9% We will always advise a potential investor to first do a risk profile analyses to determine their risk/return ratio, before we would advice them to invest in an aggressive unit trust fund. PSG WOODHILL NUUS Nuwe spanlid vir die Prinsloo gesin The largest employer in the world is the Indian Railway system, employing over a million people. Ons is baie opgewonde om aan te kondig dat Lia Prinsloo op die 21ste Maart 2013 gebore is vir Derik en Marina. Volg ons op Twitter In Maart het ons n twitter profile begin, volg ons Ons gee daagliks enige relavante mark nuus deur. Weekliks is daar ons baie gewilde share pick of the week video wat ook op youtube gekry kan word. PSG Woodhill Global House, 296 Glenwood Weg Pretoria tel /5 faks derik.prinsloo@psg.co.za chris.davies@psg.co.za PSG Konsult Financial Planning in an authorised financial services provider. /PSG Konsult Finansiële Beplanning is 'n goedgekeurde finansiële diensteverskaffer.
PSG WOODHILL JUNIE/JUNE 2014
2014 DIE JAAR SOVER In ons Desember/Januarie uitgawe van ons nuusbrief het ons die 2013 jaar wat was en sommige van die faktore wat die ekonomie en beurs geraak het, bespreek. Dit is nou ses maande later
More informationPSG KONSULT WOODHILL JANUARIE 2013
DIE JAAR WAT WAS Ek het dit goed gedink om in die eerste nuusbrief van die jaar terug te kyk na van die stories wat uitgestaan het in 2012. Hier volg 'n vinnige opsomming oor die gebeure asook wat ons
More informationA simple instrument that can be used to manage finances on a rational basis before and after retirement
South African Journal for Science and Technology ISSN: (Online) 2222-4173, (Print) 0254-3486 Page 1 i of 5 ii Oorspronklike Inhoudsopgawe Navorsing A simple instrument that can be used to manage finances
More information2 MAART 2011 PSG KONSULT
2 MAART 2011 PSG KONSULT Marius Cornelissen Derik Prinsloo Martin Louw Magdeleen Cornelissen Gerda Swanepoel Melissa Janse van Rensburg (012) 368 1778 1. ISLAM DEMOKRASIE OF DIKTATORS? 1. ISLAM DEMOKRASIE
More information2 No Act No.2, 2005 PETROLEUM PRODUCTS AMENDMENT ACT,2005 GOVERNMENT GAZETTE. 22 JUNE 2005 GENERAL EXPLANATORY NOTE: Words in bold type in squa
Vol. 480 Cape Town, 22 June Kaapstad, Junie 2005 No. 27701 I THE PRESIDENCY DIE PRESIDENSIE No. 598 22 June 2005 No. 598 22 Junie 2005 It is hereby notified that the President has assented to the following
More informationMaandelikse Nuusbrief / Monthly Newsletter 2013/02
Maandelikse Nuusbrief / Monthly Newsletter 2013/02 Disclaimer: The opinions expressed in this document are the opinions of the writer and not necessarily those of PSG Konsult and do not constitute advice.
More informationVARIABLES DETERMINING SHAREHOLDER VALUE OF INDUSTRIAL COMPANIES LISTED ON THE JOHANNESBURG STOCK EXCHANGE. John Henry Hall
VARIABLES DETERMINING SHAREHOLDER VALUE OF INDUSTRIAL COMPANIES LISTED ON THE JOHANNESBURG STOCK EXCHANGE by John Henry Hall Submitted in partial fulfilment with the requirements for the degree DOCTOR
More informationC94/2015 DIRECTORATE DEVELOPMENT SERVICES : IDP/PMS: IDP & BUDGET TIME SCHEDULE FOR THE 2016/2017 FINANCIAL YEAR
ITEM OPSKRIF/ITEM HEADING C94/2015 DIRECTORATE DEVELOPMENT SERVICES : IDP/PMS: IDP & BUDGET TIME SCHEDULE FOR THE 2016/2017 FINANCIAL YEAR R94/2015 DIREKTORAAT ONTWIKKELINGSDIENSTE : GOP/PBS: GOP & BEGROTING
More informationNEWSLETTER. Veiligheid van gebalanseerde fondse lê in hul beweeglikheid
NEWSLETTER October 2013 Issue Content: Veiligheid van gebalanseerde fondse lê in hul beweeglikheid 1 Market Overview October 2013 2 "The stock market is filled with individuals who know the price of everything,
More informationSC20/2015 DIRECTORATE DEVELOPMENT SERVICES: IDP: PERFORMANCE MANAGEMENT: 3rd QUARTER TOP LAYER SDBIP REPORT
ITEM OPSKRIF/ITEM HEADING SC20/2015 DIRECTORATE DEVELOPMENT SERVICES: IDP: PERFORMANCE MANAGEMENT: 3rd QUARTER TOP LAYER SDBIP REPORT SR20/2015 DIREKTORAAT ONTWIKKELINGSDIENSTE: GOP: PRESTASIEBESTUUR:
More informationSalary negotiations 2018 Feedback on survey for Interim Mandate
Nasionale Nuusbrief / National Newsletter 18/2018 04/05/2018 Salary negotiations 2018 Feedback on survey for Interim Mandate Further to National Newsletter 12/2018 in regard to salary negotiations, the
More informationOFFICIAL GAZETTE. Government Notice. Goewermentskennisgewing. R0,30 Thursday 17 December 1987 WINDHOEK Donderdag 17 Desember 1987 No 5478 INHOUD:
PUBLISHED BY AUTHORITY OFFICIAL GAZETTE EXTRAORDINARY OF SOUTH WEST AFRICA BUITENGEWONE OFFIS IELE KOERANT VAN SUIDWES-AFRIKA UITGAWE OP GESAG R0,30 Thursday 17 December 1987 WINDHOEK Donderdag 17 Desember
More information[2] In February 1998 respondent commenced a process of restructuring a division of
IN THE LABOUR APPEAL COURT OF SOUTH AFRICA HELD AT CAPE TOWN CASE NO. CA9/00 In the matter between: WINDA VISSER Appellant And SANLAM Respondent JUDGMENT DAVIS AJA: Introduction [1] This is an appeal against
More information1. Introduction. Our ref: PFA/GA/5576/05/VIA
HEAD OFFICE Johannesburg 1 st Floor, Norfolk House Cnr 5 th Street & Norwich Close Sandton, 2196 PO Box 651826, Benmore, 2010 Tel (011) 884-8454 Fax (011) 884-1144 E-Mail: enquiries-jhb@pfa.org.za Cape
More informationIN THE HIGH COURT OF SOUTH AFRICA, FREE STATE DIVISION, BLOEMFONTEIN
IN THE HIGH COURT OF SOUTH AFRICA, FREE STATE DIVISION, BLOEMFONTEIN Reportable: YES/NO Of Interest to other Judges: YES/NO Circulate to Magistrates: YES/NO Appeal No: A140/2015 In the matter between:-
More informationGovernment Gazette Staatskoerant
, Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID-AFRIKA Vol. 619 Cape Town, Kaapstad, 19 January 17 No. 4061 THE PRESIDENCY DIE PRESIDENSIE No. 39 19 January 17 No. 39 19
More informationGovernment Gazette Staatskoerant
Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID AFRIKA Regulation Gazette No. 10539 10177 Regulasiekoerant Vol. 606 23 December Desember 2015 No. 39552 N.B. The Government
More informationGovernment Notices Goewermentskennisgewings
R. 503 Marketing of Agricultural Products Act (47/1996): Amendment of Statutory Measure-Records and Returns in respect of Maize Imports and Exports 41633 Board / Raad/ Board / Raad STAATSKOERANT, 18 MEI
More informationGovernment Gazette Staatskoerant
Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID-AFRIKA Vol. 587 Pretoria, 30 May Mei 2014 37690 N.B. The Government Printing Works will not be held responsible for the quality
More informationRATES AND MONETARY AMOUNTS AND AMENDMENT OF REVENUE LAWS ACT
REPUBLIC OF SOUTH AFRICA RATES AND MONETARY AMOUNTS AND AMENDMENT OF REVENUE LAWS ACT REPUBLIEK VAN SUID-AFRIKA WET OP SKALE EN MONETÊRE BEDRAE EN WYSIGING VAN INKOMSTEWETTE No 14, 2017 GENERAL EXPLANATORY
More informationGOVERNMENT GAZETTE STAATSKOERANT
REPUBLIC OF SOUTH AFRICA GOVERNMENT GAZETTE STAATSKOERANT VAN DIE REPUBLIEK VAN SUID-AFRIKA Registered at the Post Office as a Newspaper As 'n Nuusblad by die Poskantoor Geregistreer Price We Prys Overseas
More information(APPELLATE DIVISION) THE MINISTER OF WATER AFFAIRS GREGORY MANGENA AND 25 OTHERS. HOEXTER, KUMLEBEN, GOLDSTONE, JJA et NICHOLAS, HOWIE, AJJA
IN THE SUPREME COURT OF SOUTH AFRICA (APPELLATE DIVISION) CASE NO 708/89 In the matter between THE MINISTER OF WATER AFFAIRS Appellant and GREGORY MANGENA AND 25 OTHERS Respondent CORAM: HOEXTER, KUMLEBEN,
More informationIN THE HIGH COURT OF SOUTH AFRICA /ES (NORTH GAUTENG HIGH COURT, PRETORIA)
IN THE HIGH COURT OF SOUTH AFRICA /ES (NORTH GAUTENG HIGH COURT, PRETORIA) DELETE WHICHEVER IS NOT APPLICABLE (1) REPORTABLE: YES/NO. (2) Of INTEREST TO OTHER JUDGES: Y&9/N0. (3) REVISED. CASE NO: A645/08
More information100/85. Case no 25/84 m c BLACK AFFAIRS ADMINISTRATION BOARD, WESTERN CAPE. and MUNICIPAL LABOUR OFFICER, LANGA. - and - MDANWENI ELLIOT MTHIYA
100/85 Case no 25/84 m c BLACK AFFAIRS ADMINISTRATION BOARD, WESTERN CAPE and MUNICIPAL LABOUR OFFICER, LANGA - and - MDANWENI ELLIOT MTHIYA JANSEN JA. Case no 25/84 M C IN THE SUPREME COURT OF SOUTH AFRICA
More informationIN THE LABOUR COURT OF SOUTH AFRICA, JOHANNESBURG MJ BUTHELEZI AND 1 OTHER
IN THE LABOUR COURT OF SOUTH AFRICA, JOHANNESBURG Not Reportable Case no: JR 609.15 In the matter between: MJ BUTHELEZI AND 1 OTHER Applicants and THE SAFETY AND SECURITY BARGAINING COUNCIL F.J. VAN DER
More informationGovernment Gazette Staatskoerant
Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID-AFRIKA Vol. 588 Pretoria, 27 June Junie 2014 37778 N.B. The Government Printing Works will not be held responsible for the quality
More informationSO UTH A F R I CAN I N ST I T U T E O F
- 1 - SO UTH A F R I CAN I N ST I T U T E O F PROFESSIONAL ACCOUNTAN YOUR WEALTH TM TS SAIPA National Accounting Olympiad 2015 Second Round July 2015 Question Paper Time: 2 Hours Marks: 150 INSTRUCTIONS
More informationGOVERNMENT GAZETTE STAATSKOERANT
GOVERNMENT GAZETTE OF THE REPUBI.lIC OF SOUTH AFRICA REPUBLIEK V AN SUID-AFRIKA STAATSKOERANT Registered at the Post Office as a Newspaper As 'n Nuusblad by die Poskantoor Geregistreer Selling price. Verkoopprys
More informationVAN DER MERWE J et VAN ZYL, AJ
IN THE HIGH COURT OF SOUTH AFRICA (ORANGE FREE STATE PROVINCIAL DIVISION) APPEAL NO. 27/2003 In the appeal between: MATTHEWS MORALE Appellant and THE STATE Respondent CORAM: VAN DER MERWE J et VAN ZYL,
More informationATTRACTING INVESTMENT INTO SOUTH AFRICAN PROPERTY INVESTMENT VEHICLES: EVALUATING TAX
ATTRACTING INVESTMENT INTO SOUTH AFRICAN PROPERTY INVESTMENT VEHICLES: EVALUATING TAX mini-dissertation by MICHIEL PHILIPPUS WILLEM FOURIE (94051942) submitted in partial fulfilment of the requirements
More informationn Eenvoudige instrument kan gebruik word om finansies na aftrede op n rasionele basis te bestuur
Suid-Afrikaanse Tydskrif vir Natuurwetenskap en Tegnologie ISSN: (Online) 2222-4173, (Print) 0254-3486 Page 1 i of 5 ii Oorspronklike Inhoudsopgawe Navorsing n Eenvoudige instrument kan gebruik word om
More informationTHE SIGNIFICANCE OF AUTOMATIC FISCAL STABILISERS IN SOUTH AFRICA JAN ABRAHAM SWANEPOEL. in fulfilment of the requirements for the degree
THE SIGNIFICANCE OF AUTOMATIC FISCAL STABILISERS IN SOUTH AFRICA by JAN ABRAHAM SWANEPOEL in fulfilment of the requirements for the degree DOCTOR COMMERCII (ECONOMICS) in the FACULTY OF ECONOMICS AND MANAGEMENT
More informationThe application of Fundamental Indexing to the South African Equity Market for historical data dating back to 1996.
The application of Fundamental Indexing to the South African Equity Market for historical data dating back to 1996. Promoter: Prof. JD KRIGE Student: Rickus Ferreira ii Declaration Hereby I, Rickus Ferreira,
More informationIN THE HIGH COURT OF SOUTH AFRICA (NORTH GAUTENG HIGH COURT, PRETORIA)
IN THE HIGH COURT OF SOUTH AFRICA (NORTH GAUTENG HIGH COURT, PRETORIA) UNREPORTABLE DATE: 29/05/2009 CASE NO: A440/2007 In the matter between: MARIA CATHARINA ALETTA SMIT Appellant And BENITA WILLERS Respondent
More informationIN THE LAND CLAIMS COURT OF SOUTH AFRICA
IN THE LAND CLAIMS COURT OF SOUTH AFRICA RANDBURG CASE NUMBER: LCC 101R/00 MAGISTRATE S COURT CASE NUMBER: 3381/99 In chambers: GILDENHUYS AJ Decided on: 2 February 2001 In the review proceedings in the
More informationHENDRIETTE ZULCH. Stellenbosch University. Supervisor: Prof L van Heerden. Faculty of Economic and Management Sciences. School of Accountancy
South African Value-Added Tax: Place of supply rules for cross border supplies of services a comparative analysis with Chapter 3 of the OECD s International VAT/GST Guidelines by HENDRIETTE ZULCH Research
More informationASSET PRICING MODELS: AN INVESTIGATION INTO DETERMINING THE VALUE OF JSE ALTX EXCHANGE LISTED SHARES
ASSET PRICING MODELS: AN INVESTIGATION INTO DETERMINING THE VALUE OF JSE ALTX EXCHANGE LISTED SHARES C. H. Dercksen 11660597 Dissertation submitted in partial fulfilment of the requirements for the degree
More information1.This application concerns the alleged unfair retrenchment of the applicant. by the respondent with effect from 31 October 1998 following the
IN THE LABOUR COURT OF SOUTH AFRICA HELD AT CAPE TOWN CASE NO: C105/99 In the matter between: W VISSER Applicant and SANLAM Respondent ing: 16, 17 and 20 March 2000 ent: 23 March 2000 n: For the Applicant,
More informationIN THE LABOUR APPEAL COURT OF SOUTH AFRICA HELD AT BRAAMFONTEIN JOHANNESBURG CASE NO: JA 47/2003 C F POTTERILL AND FIFTEEN OTHERS
IN THE LABOUR APPEAL COURT OF SOUTH AFRICA HELD AT BRAAMFONTEIN JOHANNESBURG CASE NO: JA 47/2003 IN THE MATTER BETWEEN C F POTTERILL AND FIFTEEN OTHERS APPELLANTS AND THE MINISTER OF SAFETY AND SECURITY
More informationTHE SUPREME COURT OF APPEAL OF SOUTH AFRICA JUDGMENT
THE SUPREME COURT OF APPEAL OF SOUTH AFRICA JUDGMENT Case no: 307/09 P P MAREE Appellant and CHRIS BOOYSEN T/A NVM BELEGGINGS & VERSEKERINGSADVISEURS Respondent Neutral citation: Maree v C Booysen t/a
More informationTHE PERFORMANCE OF SOUTH AFRICAN UNIT TRUSTS FOR THE PERIOD 1984 TO 2003
THE PERFORMANCE OF SOUTH AFRICAN UNIT TRUSTS FOR THE PERIOD 1984 TO 2003 By Margaretha Engela Brink Assignment presented in partial fulfilment of the requirements for the degree of Master of Commerce at
More informationNUUSBRIEF PSG Wealth Pretoria-Oos
JANUARIE I FEBRUARIE 2015 NUUSBRIEF PSG Wealth Pretoria-Oos Ekonomiese oorsig Februarie 2015 Die afgelope jaar was op die oog af n redelike goeie jaar vir die JSE. As ons dit egter van naderby bekyk, sien
More informationGovernment Gazette Staatskoerant
Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID-AFRIKA Regulation Gazette 9939 Regulasiekoerant Vol. 574 Pretoria, 5 April 2013 36308 N.B. The Government Printing Works will
More informationTHE SUPREME COURT OF APPEAL REPUBLIC OF SOUTH AFRICA JUDGMENT THE FAERIE GLEN RENAISSANCE SCHEME
THE SUPREME COURT OF APPEAL REPUBLIC OF SOUTH AFRICA JUDGMENT Case No: 302/08 DEON DU RAND NO ANDRÉ DU RAND NO JOHAN DU RAND NO ELIZABETH SUSANNA DU RAND NO ELMARIE BOTES NO F G J WIID First Appellant
More informationGOVER~MENTGAZETTE, 7 DECEMBER 2007 CONTENTS Page Gazette INHOUD Bladsy Koerant PROCLAMATION R. 45 Special Investigating Units and Special Trib
Regulation Gazette 8797 Regulasiekoerant Vol. 510 Pretoria, 7 December 2007 Desember 30552 2 30552 GOVER~MENTGAZETTE, 7 DECEMBER 2007 CONTENTS Page Gazette INHOUD Bladsy Koerant PROCLAMATION R. 45 Special
More informationTHE HIGH COURT OF SOUTH AFRICA (WESTERN CAPE DIVISION, CAPE TOWN)
THE HIGH COURT OF SOUTH AFRICA (WESTERN CAPE DIVISION, CAPE TOWN) High Court Ref No: 1773 Clanwilliam Case No: 582/16 Magistrate s Serial No: 01/17 In the matter of: THE STATE and NKABELO MKULU Coram:
More informationIN THE SUPREME COURT OF SOUTH AFRICA ATLANTIS DIESEL ENGINES (PTY)LTD NATIONAL UNION OF METALWORKERS OF SOUTH AFRICA
CASE NO: 424/93 N v H IN THE SUPREME COURT OF SOUTH AFRICA (APPELLATE DIVISION) In the matter between: ATLANTIS DIESEL ENGINES (PTY)LTD and NATIONAL UNION OF METALWORKERS OF SOUTH AFRICA SMALBERGER, JA
More informationSAA Flight Deck Crew Provident Fund DETERMINATION IN TERMS OF SECTION 30M OF THE PENSION FUNDS ACT OF 1956
IN THE TRIBUNAL OF THE PENSION FUNDS ADJUDICATOR In the complaint between: CASE NO: PFA/GA/1304/00/NJ B Marais Complainant and SAA Flight Deck Crew Provident Fund Respondent DETERMINATION IN TERMS OF SECTION
More informationGovernment Gazette Staatskoerant
Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID-AFRIKA Regulation Gazette 9847 Regulasiekoerant Vol. 569 Pretoria, 9 November 2012 35851 N.B. The Government Printing Works
More informationNOTULE: SPESIALE RAADSVERGADERING / SPECIAL COUNCIL MEETING - 17 MAART / MARCH
NOTULE: SPESIALE RAADSVERGADERING / SPECIAL COUNCIL MEETING - 17 MAART / MARCH 2016 1 NOTULE VAN N SPESIALE RAADSVERGADERING GEHOU OM 11:00 OP DONDERDAG 17 MAART 2016 IN DIE MUNISIPALE RAADSAAL TE BREDASDORP
More informationProdukte en Faktore: Faktorisering en breke *
OpenStax-CNX module: m39699 1 Produkte en Faktore: Faktorisering en breke * Free High School Science Texts Project This work is produced by OpenStax-CNX and licensed under the Creative Commons Attribution
More informationA study of the Drakenstein Local Municipality's five main urban economic sectors with special reference to the municipality's strategic objectives.
A study of the Drakenstein Local Municipality's five main urban economic sectors with special reference to the municipality's strategic objectives. RonelH.Slinger Thesis presented in partial fulfillment
More informationGUIDE TO THE TAX INCENTIVE IN RESPECT OF LEARNERSHIP AGREEMENTS
SOUTH AFRICAN REVENUE SERVICE GUIDE TO THE TAX INCENTIVE IN RESPECT OF LEARNERSHIP AGREEMENTS Another helpful guide brought to you by the South African Revenue Service GUIDE TO THE ALLOWANCE IN RESPECT
More informationMINUTES OF A SPECIAL GENERAL MEETING HELD ON 24 TH FEBRUARY 2018
MINUTES OF A SPECIAL GENERAL MEETING HELD ON 24 TH FEBRUARY 2018 DATE: 24 TH FEBRUARY 2018 TIME: 10H00 VENUE: LIFESTYLE CENTRE WELCOME The meeting was opened by the Chairperson, Elaine Harris who welcomed
More informationTHE LABOUR COURT OF SOUTH AFRICA, CAPE TOWN JUDGMENT
Not reportable Of interest to other judges THE LABOUR COURT OF SOUTH AFRICA, CAPE TOWN JUDGMENT Case no: C 351/2016 In the matter between: SCEPTRE FISHING (PTY) LTD Applicant and ADAM KLAUS SWANEPOEL SOUTH
More informationSYBOKHAARMARKVERSLAG - MOHAIR MARKET REPORT 6 Junie / June 2017
VEILINGSDATUM / SALE DATE 06.06.17 KATALOGUS / CATALOGUE -S1707 SYBOKHAARMARKVERSLAG - MOHAIR MARKET REPORT 6 Junie / June Tel: Fax: Fax: E-mail: Web: 27-41-406 7500 27-41-486 1325 27-86-6450849 info@cmw.co.za
More informationGUIDE ON THE TAX INCENTIVE FOR LEARNERSHIP AGREEMENTS
SOUTH AFRICAN REVENUE SERVICE GUIDE ON THE TAX INCENTIVE FOR LEARNERSHIP AGREEMENTS Another helpful guide brought to you by the South African Revenue Service GUIDE ON THE TAX INCENTIVE FOR LEARNERSHIP
More informationA TAX-COMPLIANCE FRAMEWORK FOR SHORT-TERM ASSIGNMENTS IN THE SOUTHERN AFRICAN DEVELOPMENT COMMUNITY A SOUTH AFRICAN PERSPECTIVE
A TAX-COMPLIANCE FRAMEWORK FOR SHORT-TERM ASSIGNMENTS IN THE SOUTHERN AFRICAN DEVELOPMENT COMMUNITY A SOUTH AFRICAN PERSPECTIVE by Daniel Lazenby 96216078 Submitted in partial fulfilment of the requirements
More information2 No GOVERNMENT GAZETTE, 17 November 2015 Act No. 13 of 2015 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015
, 2 No. 39421 GOVERNMENT GAZETTE, 17 November 2015 Act No. 13 of 2015 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015 GENERAL EXPLANATORY NOTE: [ ] Words in bold type in square brackets
More informationIN THE HIGH COURT OF SOUTH AFRICA (EASTERN CAPE DIVISION) CASE NO: CA and R 839/2002
1 IN THE HIGH COURT OF SOUTH AFRICA (EASTERN CAPE DIVISION) CASE NO: CA and R 839/2002 In the matter between: ZOLISEKILE BUSAKWE APPELLANT and THE STATE RESPONDENT JUDGMENT PLASKET AJ: [1] The appellant,
More informationWeyerslaan Telefoon Telephone Weyers Avenue Durbanville 7550 Durbanville Circular 2/ January 2018
LAERSKOOL PRIMARY SCHOOL Weyerslaan Telefoon 976 8115 Telephone Weyers Avenue Durbanville 7550 Durbanville 7550 Faks / Fax: 021-975 1706 (Kantoor / office) E-pos / E mail: accounts@durbieland.com Circular
More informationGovernment Gazette Staatskoerant
Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID AFRIKA Regulation Gazette No. 10177 Regulasiekoerant Vol. 625 28 July Julie 2017 No. 41013 N.B. The Government Printing Works
More informationECS3703. Tutorial letter 201/1/2015. International Finance. Semester 1. Department of Economics ECS3703/201/1/2015 IMPORTANT INFORMATION:
ECS3703/201/1/2015 Tutorial letter 201/1/2015 International Finance ECS3703 Semester 1 Department of Economics IMPORTANT INFORMATION: This tutorial letter contains important information about your module.
More informationDie uitdagings verbonde aan die keuse van aftree-inkomste opsies in lewende annuïteitsplanne
Die uitdagings verbonde aan die keuse van aftree-inkomste opsies in lewende annuïteitsplanne Deur Daniel R Wessels Oktober 2016 Eienaars van lewende annuïteitsplanne, d.w.s. persone wat die minimum aftreeouderdom
More information2 No GOVERNMENT GAZETTE, 8 January 2016 Act No. 25 of 2015 Taxation Laws Amendment Act, 2015
2 No. 3988 GOVERNMENT GAZETTE, 8 January 16 Act No. 2 of 1 Taxation Laws Amendment Act, 1 GENERAL EXPLANATORY NOTE: [ ] Words in bold type in square brackets indicate omissions from existing enactments.
More informationSANLAM RETIREMENT FUND (OFFICE STAFF) FINAL DETERMINATION IN TERMS OF SECTION 30M OF THE PENSION FUNDS ACT OF 1956
IN THE TRIBUNAL OF THE PENSION FUNDS ADJUDICATOR In the complaint between: CASE NO: PFA/GA/285/98/SM ANNAH MAEPA Complainant and SANLAM RETIREMENT FUND (OFFICE STAFF) Respondent FINAL DETERMINATION IN
More informationBeleggings-en aftreeseminaar
2015/03/17 Beleggings-en aftreeseminaar Maart 2015 WNNR Besigheidsbeginsels " ʼn Strydlose bestaan sou geen karakter vereis nie." CJ Langenhoven Page 2 1 3 Agenda 1. Verwelkoming Leon Ferreira 2. Ekonomiese-
More informationMINUTES DECEMBER 2015 MEETING PREVIOUS
BELLVILLE Philatelic Society - Filatelievereniging Posbus 402 PO Box - SANLAMHOF 7532 http://bellvillephilatelic.tripod.com; Email: philately@netpoint.co.za MINUTES DECEMBER 2015 MEETING PREVIOUS 2 DECEMBER
More information2 No GOVERNMENT GAZETTE, 20 January 2015 Act No. 42 of 2014 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2014 GENERAL EXPLANAT
Vol. 595 CapeTown, Kaapstad, 20 January 2015 No. 38404 THE PRESIDENCY DIE PRESIDENSIE No. 20 20 January 2015 No. 20 20 Januarie 2015 It is hereby notified that the President has assented to the following
More informationFactors and characteristics impacting underpricing of Initial Public Offerings (IPOs) on the Johannesburg Securities Exchange (JSE)
1 Factors and characteristics impacting underpricing of Initial Public Offerings (IPOs) on the Johannesburg Securities Exchange (JSE) by Isak Cornelis Rust Submitted in accordance with the requirements
More informationMaandelikse Beleggingsverslag: Kruger Stanlib Gebalanseerde Fonds van Fondse
Maandelikse Beleggingsverslag: Kruger Stanlib Gebalanseerde Fonds van Fondse OCTOBER 2016 Kruger Internasionaal Ekonomiese Kommentaar Internasionaal Alhoewel ekonomiese data oor die algemeen meer positief
More informationUMA MOTOR ONLY PROPOSAL FORM
UMA MOTOR ONLY PROPOSAL FORM Naam van kliënt Name of client Posadres Postal INLIGTING - NUWE KLIËNTE INFORMATION - NEW CLIENTS Poskode Postal Code Telefoon Nr. Telephone No. E-pos adres E-mail address
More informationAfter a challenging 2014 we, as business owners, can look forward to what will hopefully be a prosperous 2015.
IN THIS ISSUE In this issue we discuss: Foreword Mr JJ Barkhuizen (CEO) page 1; The Employment Equity Commission and Affirmative Action page 2; Employee or not? page 4; Werknemer of nie? page 7; Get in
More informationA CRITICAL ANALYSIS OF SECTION 8C: TAXATION OF DIRECTORS AND EMPLOYEES ON VESTING OF EQUITY INSTRUMENTS
A CRITICAL ANALYSIS OF SECTION 8C: TAXATION OF DIRECTORS AND EMPLOYEES ON VESTING OF EQUITY INSTRUMENTS Mini dissertation by THEUNIS CHRISTIAN MULLER (94374288) submitted in partial fulfilment of the requirements
More informationFISCAL POLICY (2017)
DEPARTMENT OF ECONOMICS ECONOMICS 348 FISCAL POLICY (2017) LECTURER: Dr Krige Siebrits Room 509A CGW Schumann Building Tel: (021) 808-2234 E-mail: krigesiebrits@sun.ac.za INTERNAL MODERATOR: Prof Pierre
More informationMINIMISING TAXES FOR SOUTH AFRICAN COMPANIES INVESTING INTO AFRICA USING MAURITIUS AS GATEWAY
MINIMISING TAXES FOR SOUTH AFRICAN COMPANIES INVESTING INTO AFRICA USING MAURITIUS AS GATEWAY by Septimus Jakobus Boshoff Student number 21054152 Submitted in partial fulfilment of the requirements for
More informationFREE STATE HIGH COURT, BLOEMFONTEIN REPUBLIC OF SOUTH AFRICA BENJAMIN POPO MOFOKENG
FREE STATE HIGH COURT, BLOEMFONTEIN REPUBLIC OF SOUTH AFRICA In the matter between:- Appeal No. : A185/11 BENJAMIN POPO MOFOKENG Appellant and THE STATE First Respondent CORAM: EBRAHIM, J et CHESIWE, AJ
More informationIN THE HIGH COURT OF SOUTH AFRICA (EASTERN CAPE DIVISION, GRAHAMSTOWN) CASE NO.: CA&R69/2012 In the matter between: JUDGMENT
IN THE HIGH COURT OF SOUTH AFRICA (EASTERN CAPE DIVISION, GRAHAMSTOWN) CASE NO.: CA&R69/2012 In the matter between: RICARDO JOHNNY DE JAGER KEITH KORKEE WILLIE LOUW First Appellant Second Appellant Third
More informationDISCLAIMER: INHOUD CONTENTS. Bladsy No. Page No. Gazette No. No. Koerant No. No. Government Notice. Goewermentskennisgewing
STAATSKOERANT, 12 JUNIE 2015 38874 5 DISCLAIMER: Government Printing Works reserves the right to apply the 25% discount to all Legal and Liquor notices that comply with the business rules for notice submissions
More informationREPORTABLE IN THE KWAZULU-NATAL HIGH COURT, PIETERMARITZBURG REPUBLIC OF SOUTH AFRICA CASE NO. AR 414/2010 In the matter between:
1 REPORTABLE IN THE KWAZULU-NATAL HIGH COURT, PIETERMARITZBURG REPUBLIC OF SOUTH AFRICA CASE NO. AR 414/2010 In the matter between: THEKWINI SOLOMON MOTHA Appellant and THE STATE Respondent JUDGMENT GORVEN
More informationCenturion Plaas Stal Mark Inligting en voorwaardes / Centurion Farm stall Information and conditions
Centurion Plaas Stal Mark Inligting en voorwaardes / Centurion Farm stall Information and conditions Die Boere mark sal plaasvind elke tweede Saterdag, vanaf 09:00 tot 14:00. Uitstallers moet voor 07:45
More informationABSA Group Pension Fund DETERMINATION IN TERMS OF SECTION 30M OF THE PENSION FUNDS ACT OF 1956
IN THE TRIBUNAL OF THE PENSION FUNDS ADJUDICATOR In the complaint between: CASE NO: PFA/GA/1357/00/NJ J van Veenhuyzen Complainant and ABSA Group Pension Fund Respondent DETERMINATION IN TERMS OF SECTION
More informationMethods for aggregating microeconomic data: applications to art prices, business sentiment and historical commodity prices by Laurie H.
Methods for aggregating microeconomic data: applications to art prices, business sentiment and historical commodity prices by Laurie H. Binge Dissertation presented for the degree of Doctor of Philosophy
More information2 No GOVERNMENT GAZETTE, 15 OCTOBER 2010 IMPORTANT NOTICE The Government Printing Works will not be held responsible for faxed documents not rec
Regulation Gazette No. 9392 Vol. 544 Pretoria, 15 October 2010 Oktober Regulasiekoerant No. 33615 2 No.33615 GOVERNMENT GAZETTE, 15 OCTOBER 2010 IMPORTANT NOTICE The Government Printing Works will not
More informationPotatoes SA 25 April 2018
Potatoes SA 25 April 2018 Farm-level Analysis Prepared by Farm-level Scenarios: Limpopo & Sandveld regions Implication of electricity tariff increase, national minimum wage, plant protection cost inflation
More informationAN INTENATIONAL COMPARISON ON THE IMPACT OF THE EXTENDED LIFE EXPECTANCY OF NATURAL PERSONS FOR TAXATION PURPOSES
AN INTENATIONAL COMPARISON ON THE IMPACT OF THE EXTENDED LIFE EXPECTANCY OF NATURAL PERSONS FOR TAXATION PURPOSES by NELL-MARI SMIT Student number 21036919 Submitted in partial fulfilment of the requirements
More informationTHE SUPREME COURT OF APPEAL REPUBLIC OF SOUTH AFRICA JUDGMENT. RICHARD MOKOENA Appellant. THE STATE Respondent
THE SUPREME COURT OF APPEAL REPUBLIC OF SOUTH AFRICA JUDGMENT Case No: 563/08 RICHARD MOKOENA Appellant and THE STATE Respondent Neutral citation: Mokoena v S (563/08) [2009] ZASCA 14 (19 March 2009).
More informationIntroduction. Factual Background
HEAD OFFICE Johannesburg 3 rd Floor, Digital House Cnr 5 th Street & Park Lane Sandton, 2196 Tel (011) 884-8454 Fax (011) 884-1144 E-Mail: enquiries-jhb@pfa.org.za Cape Town 2nd Floor, Oakdale House, The
More informationFinancing South Africa s National Health insurance: The impact on the taxpayer. J Dahms B COM HONS CA(SA)
Financing South Africa s National Health insurance: The impact on the taxpayer J Dahms 20034547 B COM HONS CA(SA) Mini-dissertation submitted in partial fulfilment of the requirements for the degree Magister
More informationDebt capitalisation: An analysis of the application of section 24BA of the Income Tax Act
35 Debt capitalisation: An analysis of the application of section 24BA of the Income Tax Act Pieter Janse van Rensburg BAcc, LLB, HonsBCompt, MAcc Taxation, Chartered Accountant (SA) Financial Manager,
More informationSTAATSKOERANT GOVERNMENT GAZETTE
STAATSKOERANT VAN DIE REPUBLIEK VAN SUID-AFRIKA REPUBLIC OF SOUTH AFRICA GOVERNMENT GAZETTE As 'n Nuusblad by die Poskantoor Geregistreer Registered at the Post Office as a Newspaper Prys Oorsee 20c Price
More informationESTIMATING EFFICIENCY OF A SOUTH AFRICAN BANK USING DATA ENVELOPMENT ANALYSIS
ESTIMATING EFFICIENCY OF A SOUTH AFRICAN BANK USING DATA ENVELOPMENT ANALYSIS BY P.M.S. VAN HEERDEN (M.COM RISK MANAGEMENT) DISSERTATION SUBMITTED IN PARTIAL FULFILMENT OF THE REQUIREMENT FOR THE DEGREE
More informationAN INTERNATIONAL COMPARISON TAX IMPLICATION OF A CONTROLLED FOREIGN COMPANY CEASED TO BE CONTROLLED IN SOUTH AFRICA
AN INTERNATIONAL COMPARISON TAX IMPLICATION OF A CONTROLLED FOREIGN COMPANY CEASED TO BE CONTROLLED IN SOUTH AFRICA by Ansius Vermeulen Student Number: 26238722 Submitted in partial fulfilment of the requirements
More informationJUDGMENT. appeal against our aforesaid order, to the Supreme Court of Appeal.
IN THE HIGH COURT OF SOUTH AFRICA (CAPE OF GOOD HOPE PROVINCIAL DIVISION) CASE NO: ~/608/0& Division: Second Division Date: 5 September 2008 In the matter between: lzak JACOBUS NEL ENGELBRECHT Appellant
More informationGOVERNMENT GAZETTE STAATSKOERANT
REPUBLIC OF SOUTH AFRICA GOVERNMENT GAZETTE STAATSKOERANT VAN DIE REPUBLIEK VAN SULD-AFRII
More informationNUUSBRIEF (2013/08) KOSPRYSE Dit raak al duurder
PSG Menlyn Building B Ground Level; 261 Lois Avenue, Newlands,Pretoria Tel: +27 (12) 368 1778 Fax: +27 (12) 368 1770 NUUSBRIEF (2013/08) KOSPRYSE Dit raak al duurder Elke keer as ek voor die winkelrakke
More informationGovernment Gazette Staatskoerant
, Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID-AFRIKA Vol. 70 Cape Town, Kaapstad, December 12 No. 36036 THE PRESIDENCY DIE PRESIDENSIE No. 17 December 12 No. 17 Desember
More informationTHE SUPREME COURT OF APPEAL OF SOUTH AFRICA JUDGMENT BENJAMIN CHARLES JOSEPH VESAGIE
THE SUPREME COURT OF APPEAL OF SOUTH AFRICA JUDGMENT In the matter between: NOT REPORTABLE Case no: 734/2013 BENJAMIN CHARLES JOSEPH VESAGIE NO BENJAMIN FRANCIS VESAGIE NO BENJAMIN CHARLES JOSEPH VESAGIE
More informationTHE SUPREME COURT OF APPEAL OF SOUTH AFRICA JUDGMENT ABSA BANK LIMITED APPELLANT KERNSIG 17 (PTY) LTD RESPONDENT
THE SUPREME COURT OF APPEAL OF SOUTH AFRICA JUDGMENT Case No 386/2010 In the matter between ABSA BANK LIMITED APPELLANT and KERNSIG 17 (PTY) LTD RESPONDENT Neutral citation: Absa Bank v Kernsig 17 (386/2010)
More informationADAPTING MODERN PORTFOLIO THEORYFOR PRIORITISING ASSET CARE PLANNING IN INDUSTRY. A.F. van den Honert 1 & P.J. Vlok 2*
DPTING MODERN PORTFOLIO THEORYFOR PRIORITISING SSET CRE PLNNING IN INDUSTRY.F. van den Honert 1 & P.J. Vlok 2* Department of Industrial Engineering Stellenbosch University, South frica 2 pjvlok@sun.ac.za
More information