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The evaluation of different retirement investment options as savings and tax planning tools
Dissertation (MCom)--University of Pretoria, 2012.
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| Format: | Thesis |
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University of Pretoria
2013
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| _version_ | 1867613450285350912 |
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| access_status_str | Open Access |
| author2 | Cronje, M. |
| author_browse | Cronje, M. |
| author_facet | Cronje, M. |
| collection | Thesis |
| dc_rights_str_mv | © 2012, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Dissertation (MCom)--University of Pretoria, 2012. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/23501 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:36:20.438Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/23501 The evaluation of different retirement investment options as savings and tax planning tools Cronje, M. justin.kokott@sasol.com Du Preez, Hanneke Kokott, Justin Aftreebeleggingsopsies Provident funds Retirement annuity funds Pension funds Aftreebeplanning belasting beplanning Voorsorgfonds Uittree-annuiteit Pensioenfonds Tax planning Retirement planning Retirement investment options UCTD Dissertation (MCom)--University of Pretoria, 2012. Throughout South Africa, people are faced with various decisions with regard to planning for their future, but more so in planning for their retirement. It happens quite often that these investment decisions are postponed until only a few years before retirement, whether it is because of personal circumstances (cash flow restrictions) or changing employment. A number of people simply forget to plan for their retirement. Investment for retirement has become increasingly complex because of the great number of investment choices available and therefore this research attempts to identify and evaluate the most commonly used retirement investment opportunities in the market with their respective advantages and disadvantages. The research focuses on investment opportunities from a savings point of view and also evaluates each option from a South African income tax point of view which includes the cash inflows and outflows at the different stages (during the investment period as well as the maturity/retirement period). A number of investing options might seem very attractive at the initial phase, but may be less attractive at retirement or maturity date (especially looking at the tax benefits). This study focuses on both the current and newly proposed legislation as presented during the recent budget speech by the current Minister of Finance, Pravin Gordhan. AFRIKAANS : Regoor Suid-Afrika word mense gekonfronteer met besluite ingevolge die beplanning vir hul toekoms asook die beplanning vir hul aftrede. Dit gebeur gereeld dat hierdie beleggingsbesluite uitgestel word as gevolg van persoonlike omstandighede (wat kontantvloeibeperkings insluit) asook as gevolg van verandering van werkgewers. Party mense laat eenvoudig na om vir aftrede te beplan. Om te belệ vir aftrede word toenemend moeiliker as gevolg van die hoeveelheid beleggingsopsies beskikbaar. Hierdie navorsing poog dus om die mees algemene beleggingsopsies wat beskikbaar is, te identifiseer tesame met elkeen se individuele voordele en nadele. Die navorsing fokus op beleggingsgeleenthede vanuit „n besparingsoogpunt asook die Suid-Afrikaanse inkomstebelasting gevolge van elk van die opsies. Die Suid-Afrikaanse inkomstebelasting gevolge sluit in die kontantinvloeie en -uitvloeie tydens die duur van die beleggings asook by aftrede. Baie beleggingsopsies lyk aantreklik op die beleggingsdatum maar kan nadelig wees by aftrede. Die belastingontleding fokus op beide die huidige wetgewing asook die voorgestelde verandering in die wetgewing soos voorgestel tydens die begrotingsrede deur die huidige Minister van Finansies, Pravin Gordhan. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Kokott, J 2011, The evaluation of different retirement investment options as savings and tax planning tools, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03262012-124429 / > F12/4/182/gm Taxation unrestricted 2013-09-06T15:28:31Z 2012-06-07 2013-09-06T15:28:31Z 2012-04-16 2012-06-07 2012-03-26 Dissertation Kokott, J 2012, The evaluation of different retirement investment options as savings and tax planning tools, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/23501 > http://hdl.handle.net/2263/23501 http://upetd.up.ac.za/thesis/available/etd-03262012-124429/ © 2012, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | Aftreebeleggingsopsies Provident funds Retirement annuity funds Pension funds Aftreebeplanning belasting beplanning Voorsorgfonds Uittree-annuiteit Pensioenfonds Tax planning Retirement planning Retirement investment options UCTD The evaluation of different retirement investment options as savings and tax planning tools |
| title | The evaluation of different retirement investment options as savings and tax planning tools |
| title_full | The evaluation of different retirement investment options as savings and tax planning tools |
| title_fullStr | The evaluation of different retirement investment options as savings and tax planning tools |
| title_full_unstemmed | The evaluation of different retirement investment options as savings and tax planning tools |
| title_short | The evaluation of different retirement investment options as savings and tax planning tools |
| title_sort | evaluation of different retirement investment options as savings and tax planning tools |
| topic | Aftreebeleggingsopsies Provident funds Retirement annuity funds Pension funds Aftreebeplanning belasting beplanning Voorsorgfonds Uittree-annuiteit Pensioenfonds Tax planning Retirement planning Retirement investment options UCTD |
| url | http://hdl.handle.net/2263/23501 http://upetd.up.ac.za/thesis/available/etd-03262012-124429/ |