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NOTES
IMPORTANT NOTE
The information contained in this booklet is a summary of current legislation and budget proposals proposed by
the Minister of Finance on 12 March 2025� We suggest that you do not act solely on material contained in the
booklet as the nature of the information contained herein is general and may in certain circumstances be subject
to misinterpretation� Tax rates announced in the Budget Speech are subject to Parliament approving the legislation
within 12 months� In addition, the budget proposals may not include all legislative adjustments which could be
made in the near future� Consequently we recommend that our advice be sought when encountering these potentially
problematic areas� While every care has been taken in the compilation of the booklet, no responsibility of any nature
whatsoever shall be accepted for any inaccuracies, errors or omissions�
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