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A critical analysis of the taxation applicable to South African sports organisations
The study examined tax legislation that affects Public Benefit Organisations (PBOs) with specific emphasis on sports organisations. The relevance of the legislation was examined and secondly, where applicable, a review on how specific sports organisations (PBOs and recreational clubs) implemented th...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2017
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| _version_ | 1867613330857787392 |
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| access_status_str | Open Access |
| author | Heeger, Peter John |
| author2 | Roeleveld, Jennifer |
| author_browse | Heeger, Peter John Roeleveld, Jennifer |
| author_facet | Roeleveld, Jennifer Heeger, Peter John |
| author_sort | Heeger, Peter John |
| collection | Thesis |
| description | The study examined tax legislation that affects Public Benefit Organisations (PBOs) with specific emphasis on sports organisations. The relevance of the legislation was examined and secondly, where applicable, a review on how specific sports organisations (PBOs and recreational clubs) implemented the tax legislation was performed. A detailed analysis of the national and international sports environment was presented in order to inform the study. This was followed by a comprehensive examination of each section of the Income Tax Act in relation to PBOs and sport. A brief comparative study was also undertaken to benchmark South Africa against countries playing the same or similar sports. As the tax on Public Benefit Organisations is a relatively recent tax, little or no analysis has yet been conducted on its relevance and the implementation thereof. This study served to critically analyse the implementation of this tax by sports organisations using the limited data available in the public domain. The results revealed that the legislation is excessive, particularly for recreational clubs, taking into consideration South Africa's sporting development needs. In support of the findings, it is recommended that the Treasury consider separating the legislation affecting sports organisations from legislation affecting other Public Benefit Organisations. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/25322 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:34:25.395Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2017 |
| publishDateRange | 2017 |
| publishDateSort | 2017 |
| publisher | Department of Finance and Tax |
| publisherStr | Department of Finance and Tax |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/25322 A critical analysis of the taxation applicable to South African sports organisations Heeger, Peter John Roeleveld, Jennifer South African Income Tax The study examined tax legislation that affects Public Benefit Organisations (PBOs) with specific emphasis on sports organisations. The relevance of the legislation was examined and secondly, where applicable, a review on how specific sports organisations (PBOs and recreational clubs) implemented the tax legislation was performed. A detailed analysis of the national and international sports environment was presented in order to inform the study. This was followed by a comprehensive examination of each section of the Income Tax Act in relation to PBOs and sport. A brief comparative study was also undertaken to benchmark South Africa against countries playing the same or similar sports. As the tax on Public Benefit Organisations is a relatively recent tax, little or no analysis has yet been conducted on its relevance and the implementation thereof. This study served to critically analyse the implementation of this tax by sports organisations using the limited data available in the public domain. The results revealed that the legislation is excessive, particularly for recreational clubs, taking into consideration South Africa's sporting development needs. In support of the findings, it is recommended that the Treasury consider separating the legislation affecting sports organisations from legislation affecting other Public Benefit Organisations. 2017-09-22T12:12:03Z 2017-09-22T12:12:03Z 2017 Master Thesis Masters MCom http://hdl.handle.net/11427/25322 eng application/pdf Department of Finance and Tax Faculty of Commerce University of Cape Town |
| spellingShingle | South African Income Tax Heeger, Peter John A critical analysis of the taxation applicable to South African sports organisations |
| thesis_degree_str | Master's |
| title | A critical analysis of the taxation applicable to South African sports organisations |
| title_full | A critical analysis of the taxation applicable to South African sports organisations |
| title_fullStr | A critical analysis of the taxation applicable to South African sports organisations |
| title_full_unstemmed | A critical analysis of the taxation applicable to South African sports organisations |
| title_short | A critical analysis of the taxation applicable to South African sports organisations |
| title_sort | critical analysis of the taxation applicable to south african sports organisations |
| topic | South African Income Tax |
| url | http://hdl.handle.net/11427/25322 |
| work_keys_str_mv | AT heegerpeterjohn acriticalanalysisofthetaxationapplicabletosouthafricansportsorganisations AT heegerpeterjohn criticalanalysisofthetaxationapplicabletosouthafricansportsorganisations |