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Norton Rose Fulbright – law around the world

With offices in Johannesburg, Durban and Cape Town, we have more than 200 lawyers working across the spectrum of legal disciplines. Our clients include financial institutions, major industrial and commercial corporations, mining houses, parastatals and government departments.


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  • August 30, 2016

    Tax changes aim to increase feasibility of renewable energy projects

    In efforts to reduce the capital-intensity and increase the economic viability of renewable energy projects, the proposed section 12U of the Income Tax Act (contained in the draft Taxation Laws Amendment Bill) will allow a tax deduction for expenditure incurred for the construction of roads or the erection of fences for renewable energy projects. The provision specifically targets capital expenditure indirectly supporting large scale renewable energy projects generating electricity exceeding 5MW.

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