Notice 275 of 2010: Western Cape Provincial Gazette no 6767 dated 09 July 2010
Official source
Source domain: archive.opengazettes.org.za
Collected on 25 June 2026
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What this means
What this document offers
Read out of this document by Govermate's AI, in its own words. Each one quotes the line it came from — confirm on the official source before acting.
Carry-forward of gross gaming revenue losses for sports betting (non-horseracing)
Betting operators in the Western Cape can now carry forward losses in gross gaming revenue from sports betting (excluding horseracing) to offset future profits. This provision allows up to four tax periods to be used for such offsetting, providing financial relief during periods of loss.
- Who it is for
- sports betting operators licensed under the Western Cape Gambling and Racing Act
- How to act on it
- No application needed; the rule applies automatically to qualifying operators who report gross gaming revenue losses.
Show the line this came from
9 (3) Where betting taxes are calculated in relation to Gross Gaming Revenue as contemplated in Regulation 70 as regards to sports betting other than horseracing and where the Gross Gaming Revenue results in a loss for a particular tax period, the Gross Gaming Revenue loss may be carried forward to the next tax period for a maximum of four tax periods and set-off against any gross profits realised during the subsequent tax periods or as prescribed by the Chief Executive Officer from time to time.
Inclusion of Unregistered Portion 293 of Farm Firland No. 959 in Special Zone 2: Mixed Use
The land known as Unregistered Portion 293 of Farm Firland No. 959, located in the Division of Stellenbosch within the Eastern (Helderberg) District of the City of Cape Town, has been officially added to Special Zone 2: Mixed Use. This allows for a range of commercial and residential developments on the land, subject to planning regulations.
- Who it is for
- property owners, developers, and businesses interested in building or operating in the mixed-use zone
- How to act on it
- No application required; the zoning change is effective upon publication of this notice.
Show the line this came from
The Competent Authority for the administration of the Land Use Planning Ordinance, 1985 (Ordinance 15 of 1985), hereby amends, in terms of section 9(2) of the Ordinance, the Section 8 Zoning Scheme Regulations applicable to the Eastern (Helderberg) District of the City of Cape Town, by the inclusion of the following property under Special Zone 2: Mixed Use, in terms of the provisions of section 3.28.2 of the Section 8 Zoning Scheme Regulations: Unregistered Portion 293 of the Farm Firland No. 959, Division of Stellenbosch (comprising Portion 97, Portion 117 (±21m2 in extent), Portion 140 and P
Facts
Places
City of Cape Town, Western Cape, Stellenbosch Local Municipality
Reference
provincial-gazette-ZA-WC-no-6767#nPROV-275
Parties
Mixed Use) in the Eastern Helderberg District. The gambling board
Key Takeaways
- P.N. 275/2010
- P.K. 275/2010
- P.N. 277/2010
- Date: 9 July 2010
- Eastern (Helderberg) District
- City of Cape Town
- Special Zone 2: Mixed Use
- Unregistered Portion 293 of Farm Firland No. 959, Division of Stellenbosch
- Section 8 Zoning Scheme Regulations
- Section 9(2) Ordinance 15 of 1985
- Gambling and Racing Board
- Western Cape Gambling and Racing Act 1996
- Rule 9(3) addition
- Carry-forward of losses up to four tax periods
Dates
Opening Date
9 July 2010