Relevant bibliographies by topics / Real estate investment – Taxation – South Africa / Dissertations / Theses
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Dissertations / Theses on the topic 'Real estate investment – Taxation – South Africa'

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Published: 4 June 2021
Last updated: 5 February 2022

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1

Breetzke, Michael. "The taxation of Real Estate Investment Trusts (REIT) in South Africa." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1020001.

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Real Estate Investment Trusts (REIT’s) provide certain benefits for investors as opposed to them directly investing in property. Many countries worldwide have already established tax systems for REIT’s which give natural persons and companies the benefit of not outlaying substantial capital, and provide certain tax dispensations to them. The concept of a REIT is new to South Africa. The vehicles that have been used by investors in the past to invest indirectly in property have been Property Unit Trusts (PUTs) and Property Loan Stock Companies (PLS). These different types of entities have had d
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2

Ungerer, Maryke. "Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/11729.

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Includes bibliographical references.<br>In this dissertation, the author focuses on the practical tax issues relating to the recently adopted South African Real Estate Investment Trust tax dispensation, by discussing international principles of Real Estate Investment Trust taxation and two foreign regimes, i.e. the US and UK Real Estate Investment Trust regimes which, it is understood, were used as a basis for the South African legislation. In addition, the dissertation discusses the details of the South African property investment vehicles regime pre- 1 April 2013, and the new Real Estate Inv
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3

Isaacs, Henry David. "'n Kritiese evaluering van die inkomste- en kapitaalwinsbelastinghantering van kollektiewe beleggingskemas in effekte en kollektiewe beleggingskemas in eiendom." Thesis, Stellenbosch : Stellenbosch University, 2006. http://hdl.handle.net/10019.1/20426.

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Thesis (MComm)--University of Stellenbosch, 2006.<br>AFRIKAANSE OPSOMMING: Kollektiewe Beleggingskemas in Effekte ("KBS in Effekte") en Kollektiewe Beleggingskemas in Eiendom ("KBS in Eiendom") is besigheidstrukture wat baie gewild is in Suid-Afrika. Desondanks bestaan daar nog heelwat onsekerhede rondom die belastinghantering van hierdie twee tipes Kollektiewe Beleggingskemas ("KBS"). Die Suid-Afrikaanse KBS industrie is In multi biljoen rand industrie hoofsaaklik as gevolg van die feit dat dit uitstekende beleggingsgeleenthede vir Jan en alleman asook groot finansiële instellings soos versek
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4

Ngubeni, Steven Piet. "Multi-income level investment in golf estates." Thesis, Nelson Mandela Metropolitan University, 2007. http://hdl.handle.net/10948/771.

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The government of South African has stated its intentions to enforce a policy which will compel developers of upmarket residential properties to set aside 20 percent of their upmarket residential developments to accommodate affordable housing. The developers on the other hand, have expressed concerns about this approach. The principal aim of this study and of the research was to investigate the desirability of the concept of multi-income-level investment approach to the development of golf estates. A phenomenological strand of qualitative research method was used in the research. The following
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5

Makatsane, Ntseno P. "A performance comparison of specialised (industrial) and non-specialised real estate investment trusts in South Africa." Master's thesis, Faculty of Engineering and the Built Environment, 2018. http://hdl.handle.net/11427/30049.

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There is a belief that anything that is specialised tends to outperform the diversified counterparts and this study investigates if this proposition applies in the property industry, specifically the REIT (Real Estate Investment Trust) market in South Africa (SA). The norm is to apply a quantitative methodology when assessing performance but this study follows a qualitative approach in comparing the overall performance between specialised and diversified REITs in SA using non-quantitative metrics. A mix of specialised and diversified REITs in SA were sampled and a multiple case study analysis
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6

Oladeji, Jonathan Damilola. "Towards the development of a predictive rent model in Nigeria and South Africa." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/73164.

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This research aimed to identify reliable economic data for predictive rent modelling in South Africa and Nigeria, as a contribution towards the growing debate on real estate rental forecasting from the African perspective. The data were obtained from the Iress Expert Database, Stat SA, the Central Bank of Nigeria database (CBN), the National Bureau of Statistics and World Bank. The South African economic data comprised time series for a fifteen-year period between Quarter 1 (Q1), 2003 and Quarter 4 (Q4), 2018. The Nigerian data comprised time series for a ten-year period between Quarter 1 (Q1)
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7

Ludidi, Daniel Dumisa. "Home ownership in the gap-housing market in South Africa." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/18299.

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The access to adequate housing is a constitutional right, in terms of Section 26 (1) of the Constitution of the Republic of South Africa, Act 108 of 1996. Access to housing in South Africa is still an ideal and not a reality. The increase in housing prices reduces affordability, which creates a barrier to the housing market for South Africans to fully participate. The South African housing market is divided, based on the affordability of households, with a gap within the property market. The gap-housing market is a market, which does not receive a government subsidy; and furthermore, it does n
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8

Kgari, Emolemo Nkomeng. "The impact of a shopping centre on adjacent property prices: a Nelson Mandela Bay case study." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/17636.

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A great deal of research has been carried out on residential property values and numerous factors have been identified as having an effect on residential property values. The physical characteristics of properties of properties are the primary factors that determine the market value of residential property. However, factors concerning location are also thought to influence the value of residential properties. These locational factors include, among others, accessibility to highways, airports, schools, parks and public transportation centres. This study examines the effect of another locational
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9

Philogene, Bianca Robyn. "Change in Corporate debt levels in South Africa from 1994 to 2016." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30948.

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This paper aims to investigate the change in corporate debt levels in South Africa from 1994 to 2016, included is an analysis of factors that firms take into consideration when determining the company’s capital structure. This study uses data from firms in the Real Estate and REIT, Travel and Leisure and Construction and Materials sectors listed on the Johannesburg Stock Exchange (JSE). Four different leverage measures are used to determine the change in capital structure for the period under review, as well as six of the most commonly used determinants of capital structure. A high level inter
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10

Botha, Brink. "A critical analysis of the influence of the "Prevention of the illegal eviction from and unlawful occupation of Land Act 19 of 1998" on investment in residential income-producing property." Thesis, University of Port Elizabeth, 2004. http://hdl.handle.net/10948/321.

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This research will focus on the influence of legislation (as indicated in this research) on the investment decision in residential income-producing property. Assumptions, as recorded in the hypothesis of this study, indicate that the legislation had a changing influence on the investment decision in residential income-producing property in comparison to the time period prior to the promulgation of the legislation. The research methodology will be based on a comparative analysis of the current legislation and the proposed Draft Amendment Bill. This analysis will be tested by means of a case stu
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11

West, Matt. "The feasibility of establishing a diversified hotel property fund on the Johannesburg Stock Exchange." Thesis, Stellenbosch : Stellenbosch University, 2005. http://hdl.handle.net/10019.1/50491.

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Thesis (MBA)--Stellenbosch University, 2005.<br>ENGLISH ABSTRACT: This study explores the feasibility of establishing a diversified hotel property fund (DHPF) on the Johannesburg Stock Exchange. To be launched in 2005/2006, the proposed unit trust fund is made up of a diversified portfolio of hotels located throughout South Africa. Research suggests that Hotel Property Funds have traditionally been the most volatile of Real Estate Investment Trusts (REITs) with their share value largely dependent on hotel revenue. However, investing in HPFs and REITs have numerous advantages such as thei
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12

Zwane, Busisiwe Jacobeth. "Tax legislation and unlisted real estate funds." Thesis, 2016. http://hdl.handle.net/10539/22666.

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Research Report submitted for the Master of Science in Building in the field of Property Development and Management at the School of Construction Economics and Management, University of the Witwatersrand, 2016<br>On the 4th of July 2013, the South African National Treasury introduced the Taxation Laws Amendment Bill. The purpose of the amendment bill was to introduce new anti-avoidance rules into the Income Tax Act No. 58 of 1962 (the Act) in order to reduce the formation of equity instruments that are falsely masked as debt instruments. The amendment bill contains sections 8F and 8FA whic
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13

Mabuza, Sandile Innocent. "Valuation accurancy in South Africa." Thesis, 2017. https://hdl.handle.net/10539/24093.

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Thesis is submitted in partial fulfilment for the degree of M.Sc. Building (Property Development and Marketing) to the Faculty of Engineering and the Built Environment, School of Construction Economics and Management at the University of the Witwatersrand, Johannesburg, 2017<br>Background The perception of inconsistent and uncertain valuations has been the subject of debate worldwide. However, it is a phenomenon that has gone largely ignored in South Africa. The effect of unreliable valuations cannot be overstated, as all lending and investment decisions are based on valuation estimates.
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14

Mabece, Yongama. "A framework for mergers and acquisitions due diligence: lessons from selected REITs in South Africa." Thesis, 2018. https://hdl.handle.net/10539/25217.

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A research report submitted in fulfillment of the requirements for the degree of Master of Building Science in Property Development and Management to the Faculty of Engineering and the Built Environment, University of the Witwatersrand, Johannesburg, 2018<br>In April 2013, the South African listed property sector converted from Property Unit Trust and Property Loan Stock investment structures into a Real Estate Investment Trust (REIT) structure that is understood globally. This conversion spurred consolidations in the property market in the form of mergers and acquisitions. Research sh
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15

Ntuli, Mpilo. "An overview of the initial performance of South African Real Estate Investment Trusts." Thesis, 2016. http://hdl.handle.net/10539/22357.

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A research report submitted to the Faculty of Engineering and the Built Environment in partial fulfilment of the requirements for the degree of Master of Science (Building), University of the Witwatersrand, 2016<br>South Africa implemented the REIT structure in 2013 with the intention of encouraging local and international investment. A year after implementation South African listed property was reported to have performed better than the UK, European, and Asian REITs. This report assesses the initial performance of South African REITs and their portfolio diversification benefits when paired w
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16

Pagiwa, Reneiloe Lehlohonolo. "REIT implementation and conversion in South Africa." Thesis, 2017. https://hdl.handle.net/10539/24115.

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A research report submitted to the Faculty of Engineering and the Built Environment, University of the Witwatersrand, in fulfilment of the requirements for the degree of Master of Science in Building (Property Development and Management), Johannesburg, 2017<br>In 2013 new legislation was introduced allowing for the creation of a new listed property entity called a Real Estate Investment Trusts (REIT). Previously the listed property sector was dominated by two main types of property which were Property Unit Trusts (PUT) and Property Loan Stock Companies (PLS). The introduction of the REIT entit
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17

Marsden, Elliot Manuel. "Alternative funding models for redeveloping inner-city Brownfield real estate in South Africa." Thesis, 2016. http://hdl.handle.net/10539/23705.

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Thesis submitted in the fulfilment of the requirements for the Degree of the Master of Management in Finance and Investment, 2015/2016<br>South African inner-city , through a series of political cycles, social transformations and shifts in local government structures, have undergone significant physical change in a deteriorating direction. This change has largely manifested in the dilapidation of inner-city real estate stock, in that brownfield buildings, or buildings with former residential, commercial and industrial functions, have been re-appropriated for alternative (often illegal) uses th
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18

Avivi, Rami. "The financing of corporate real estate acquisition, a South African study." Thesis, 2017. http://hdl.handle.net/10539/23639.

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Thesis is submitted in partial fulfilment for the degree of Master of Science in Building (Property Development and Management), to the Faculty of Engineering and the Built Environment, School of Architecture and Planning at the University of the Witwatersrand, Johannesburg, 2017<br>The purpose of this study is to fill specific gaps in the existing body of knowledge of South African corporate real estate management by investigating the determinants influencing the lease versus buy decision; the methods and financing sources of corporate real estate acquisition; and the criteria used in decidin
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19

Brand, Alwina. "Die belastinghantering van deeltitel-, aandeleblok- en eiedomstyddeelskemas." Thesis, 2012. http://hdl.handle.net/10210/5696.

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M.Comm.<br>The purpose of this study is to determine the tax implications of sectional title, shareblock and timeshare schemes and to establish whether any of the schemes is more beneficial to the taxpayer than the others.
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20

Parthab, Kiran. "Understanding real estate development for Real Estate Investment Trust (REIT) Policy in South Africa: A case study of the eThekwini Metropolitan area and the KwaDukuza municipal area." Thesis, 2009. http://hdl.handle.net/10413/60.

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This study explores the policy implications of Real estate Investment Trusts on urban restructuring and attempts to uncover if monitoring and evaluating mechanisms are needed. This issue is relevant to South Africa for competing globally and domestically for real estate investment. Furthermore it is relevant to South Africa given the potential impact of unregulated property development and the implications for the poor. The study also investigates the implications of REIT investing over all types of property types and implications for spatial policy proposals<br>Thesis (M.Dev.Studies)-Universi
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21

Gulubane, Tlamelo. "Determinants of listed property stock performance in South Africa." Thesis, 2017. https://hdl.handle.net/10539/24095.

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A research report submitted in partial fulfilment for the degree of Master of Science (Building) to the Faculty of Engineering and the Built Environment, School of Construction Economics and Management at the University of the Witwatersrand, Johannesburg, 2017<br>Despite the perceived superior performance of the South African listed property market and, even so, the recent introduction of Real Estate Investment Trust legislation to increase its global competitiveness, limited research exists on the market. This report thus examines the drivers of listed property performance from an economic an
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22

Kgano, Desmond Neo. "Determining the most resilient real estate market segment in the residential sector throughout the economic cycle waves, for the innercity of Johannesburg." Thesis, 2017. https://hdl.handle.net/10539/24194.

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Thesis is submitted in partial fulfilment for the degree of Master of Science in Building (Property Development and Management) to the Faculty of Engineering and the Built Environment, School of Construction Economics and Management at the University of the Witwatersrand, Johannesburg, 2017<br>The research study seeks to determine the most resilient residential real estate market segment throughout the economic cycle waves, for the innercity of Johannesburg, South Africa. The study is prompted by various global reports that subtly suggests a uniform effect to real estate market segments throug
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23

Jaques, Tim. "The type of urban property investment that offers the greatest potential of wealth creation for the private investor in South Africa." Diss., 2008. http://hdl.handle.net/2263/23413.

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There are several different investment opportunities for the private investor in South Africa in the asset class of immovable property. The purpose of this study is to identify the category of investment within this asset class that produces the most wealth creation. Four broad property investment categories exist. There are speculative investments involving short-term high profit returns. There are also long term income producing investment options. Property development is another category although there are often limitations in terms of financial accessibility for private investors. Finally
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24

Kubheka, Ntombenkulu. "A comparison of the performance of Riet strategies in South Africa." Thesis, 2019. https://hdl.handle.net/10539/29820.

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A research report submitted to the Faculty of Commerce, Law and Management, in partial fulfilment of the requirement for the degree of Master of Commerce, University of the Witwatersrand.<br>As the objective of investing is the maximization of wealth, it is imperative for investors to find instruments which will help them achieve their goal. A real estate investment trust can be a form of wealth maximization if an investor is knowledgeable about its long-term performance and the drivers of this performance. This study employed the use of panel regression models to isolate the performance of S
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25

Naidoo, Hannalisha. "The introduction of REITs to the South African property market: Opportunities for fund managers." Thesis, 2014. http://hdl.handle.net/10539/15061.

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On 1 May 2013, real estate investment trusts (REITs), a listed property product, had legislation about it introduced in the South African property market. Prior to the introduction of this REIT legislation, property unit trusts (PUTs) and property loan stocks (PLSs) were the two predominant types of listed property investment products in South Africa. However, both the PUT and PLS are subject to uneven regulation and taxation, and they lack flexibility. The REIT legislation was introduced to eliminate some of the problems of the PUTs and PLSs, by creating: a more unified tax treatment
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26

Chetty, Lielan. "Macro-economic and firm-specific determinants of return of listed real estate investment trusts (REITS) in South Africa." Thesis, 2017. https://hdl.handle.net/10539/26098.

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27

Motaung, Ndibu Rachel. "Sustaining competitive advantage through the resource based view in a commercial real estate broking company." Thesis, 2015. http://hdl.handle.net/10210/13715.

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M.Com. (Business Management)<br>The commercial real estate broking industry is considered one of the most competitive industries globally, with research showing that it has many competitors and the ease of entry is rather easy. This research was conducted in the context of the commercial real estate broking industry in order to examine the extent of competition in the industry and to establish how one of the companies in this industry can sustain the competitive advantage. The study revealed that gaining and sustaining competitive advantage is about strengthening the resources that are not val
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28

Asmal, Soraya. "Investment decision-making : risks and returns between the property and stock markets in South Africa." Thesis, 2003. http://hdl.handle.net/10413/4596.

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29

Potelwa, Ziyanda. "A comparative analysis of the performance of the property funds listed on the Johannesburg Stock Exchange." Thesis, 2013. http://hdl.handle.net/10539/13106.

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Listed property entities on the Johannesburg Stock Exchange fall under the category of ‘Financials - Real Estate’. There are four types of property entities that a prospective investor can consider namely: Property Unit Trusts, Property Loan Stock Companies, Real Estate Holding and Development Companies and Real Estate Investment Trusts. The listed property sector allows investors to enter the property investment market in a uniquely affordable and secure way without the added risk, expense and administration that comes with direct property investment. This study evaluates the investment perf
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30

Wight, A. G. (Alan Gary). "The property finance business in South Africa." Diss., 2001. http://hdl.handle.net/10500/819.

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Problem Statement: The business of property finance has not been properly documented in South Africa. Available resource material focuses on the perspective of the property developer and investor largely neglecting the business of property finance. Thus comprehensive information on this business was not available to students and researchers This study set out to correct this deficiency. Research Procedure: Key property finance personnel in the major banks in the Republic of South Africa were interviewed to establish how the business of property finance is conducted. Jointly the interv
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31

Whitfield, Royden Bryan. "Taxation implications arising from South African residents owning or having a tax interest in fixed property in Greece." Diss., 2008. http://hdl.handle.net/10500/2202.

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This study investigates, identifies and provides flowchart summaries of the various forms of taxation in South Africa and to a lesser extent Greece affecting South African residents who own or have financed fixed property in Greece. These residents have to comply with the Income Tax and Estate Duty Acts in South Africa and the relevant taxation laws in Greece. An amnesty gave South Africans an opportunity to voluntarily declare their fixed properties and to regularise their foreign assets and tax affairs without the fear prosecution. The practical application of the various taxation prov
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32

Joynt, Hubert. "Maximising the economic returns of road infrastructure investment." Thesis, 2004. http://hdl.handle.net/10500/2049.

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The aim of this study is to explore ways to maximise the economic returns of road infrastructure investment. In order to achieve this objective, the study was divided into five parts involving the following: analysing the nature of road infrastructure, determining the relationship between road infrastructure investment and economic development, considering aspects of economic modelling, developing a formula of road investment, and refocusing road investment practices. In the first part the characteristics of road infrastructure are examined and the demand and supply approaches to road inv
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33

Hiepner, Albert James. "A critical review of the source and residence principles of taxation of income : a place for both principles in the South African tax system?" Diss., 1997. http://hdl.handle.net/10500/16948.

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In support of a short dissertation entitled - "A critical review of the source and residence principles of taxation of income : A place for both principles in the South African tax system?" Qbjeetives To review and critically examine the application of the source and reside.nce principles regarding the taxption of income in South Africa, and to reveal the extent of the existence and application of a hybrid tax system in respect of the source and residence principles. To examine the legal principles and policy considerations arising from the existence of a hybrid tax system, inter alia,
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