30 YEARS. ONE GREAT DAY. R90,000 FOR GRACE.
Celebrating the people, friendships and relationships that have shaped our practice since 1996. A milestone worth sharing On Thursday, 13 August 2026, we celebrated 30 years of GA MacLachlan Incorporated with a golf day at Durbanville Golf Club – bringing together clients, former clients, staff, friends, family and business associates who have all been part […]
Auto-Assessments: Not Necessarily Final
Every year, millions of South Africans receive a SARS auto-assessment based on data that SARS already holds. However, while SARS has enhanced parts of its auto-assessment process and online tax assistant, it’s advisable to do a careful review before accepting. If you don’t respond, SARS treats that as you being in agreement with the assessment […]
COIDA Earnings Threshold Increase: What Changed for 2026/2027
Every South African employer registered with the Compensation Fund needs to know one number each year: the maximum earnings ceiling used to calculate their COIDA assessment. That number directly affects how much your business will pay for the 2026/2027 assessment year. What Actually Changed For the assessment period running 1 March 2026 to 28 February […]
How Does a Special Needs Trust Work in a Will?
If you have a child, sibling, or other dependent with a permanent physical or mental disability, one of the most important estate planning decisions you can make is how they will be financially cared for once you’re no longer able to manage things yourself. A special needs trust, set up through your will, is the […]
The Financial Blind Spots That Put SMEs at Risk
Most small businesses do not fail because they lack ambition or attract the wrong market. They fail when the numbers no longer show what is really happening inside the business. When forecasts are unclear, cash flow tightens, projections lose value, compliance gaps grow, and important decisions are made without enough financial direction. For South African […]
Your First Year of Self-Employment and Provisional Tax: The Mistakes That Generate Interest
Becoming self-employed changes the way you deal with tax. When you are employed, your employer deducts PAYE from your salary and pays it to SARS on your behalf. You receive your salary after tax, file an annual return, and usually do not have to think much more about it. Self-employment is different. You receive your […]
Section 12J Investments Are Maturing: What Now?
Many South African investors who participated in the Section 12J Venture Capital Company (VCC) regime are now reaching an important milestone: the maturity and exit phase of their investments. Although Section 12J was closed to new investments after 30 June 2021, the investment structures established under the regime continue to unwind as underlying assets are […]
That SARS Alert Might Not Be Real
Tax season brings a predictable spike in SARS scams. When scrolling through your emails or messages, there’s a good chance a notification claiming to be from SARS is already waiting for you, whether it’s a tax refund you never filed for, or an urgent settlement demand designed to trigger panic. Four types of scams usually […]
Three Trustees, One Dispute: How Deadlock Works in a South African Trust
South African trusts are commonly structured with three trustees. This is often done deliberately: a family member, a professional, and an independent trustee, each bringing different interests and expertise to the table. In theory, three voices provide balance. In practice, three voices can produce an impasse. When trustees disagree and cannot reach a decision, the […]
What Does Being a Trustee of a Body Corporate Entail (Part 3)
In this article, we look at who chairs a meeting of trustees and the method of voting on resolutions passed at such meetings. The rules state that if there are only two owners, such as a duet sectional title scheme, then they would have to decide on a method between the two owners to possibly […]