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DCCI explanatory note: Regulations on the requirements for tax-free investments

On 14th November 2014, National Treasury published the draft notice and regulations required to allow the introduction of tax-free savings accounts, as of March 2015. These draft regulations describe the products that will qualify as ‘tax-free investments’ to be included in the tax-free savings accounts; the disclosure requirements in respect of those products; and the process for transferring amounts within a tax-free savings account to a different service provider.

The DCCI has developed an explanatory note which highlights:

  • What are the objectives of the regulations?
  • What do the regulations actually mean?
  • Who can issue a financial instrument or policy in respect of tax-free investment?
  • Important issues to consider.

The explanatory note is available on request from

The deadline for comments on these regulations is 3rd December 2014. Comments may be submitted to

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