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OUR SERVICES
When looking at opportunities, we cover the whole spectrum of investment approaches from
equipment rental to management services.
What is 12J?
Section 12 (J) is part of the Income Tax Act and provides an incentive for South African tax payers to invest in small to medium enterprises.
It was created by Treasury and SARS in 2009 to stimulate job creation and economic growth in South
Africa.
Who may invest:
1. Individuals
2. Trusts
3. Companies
Maximum Investment:
Individual - R2.5 million
Company - R5 million
Trust - R2.5 million (in the name of the trust) OR R2.5 million per beneficiary (if conduit principle used)
Minimum investment is R100 000 per share class. If only R100 000 is invested, only one share class may be selected.
When investing as a Trust or an Individual, you may claim the tax benefit of this investment up to the maximum of your taxable income in any tax year.
For further details on the various share classes and their underlying companies, please contact us for a copy of the prospectus.
Qualifying SMEs
Authorised Venture Capital Company (VCC)
You as the investor (individual, Trust or company).
YOU EARN INVESTMENT RETURNS GENERATED BY THE QUALIFYING SMEs
Buy shares in a VCC
The VCC invests in shares in Qualifying SMEs
THE VCC PROVIDES YOU WITH A
TAX CERTIFICATE TO CLAIM THE
TAX DEDUCTION
