Interpretation Note 12 (IN12) – [Archived on 4 March 2021] Recoupment Assets – Deceased Estates Posted on November 20, 2016December 28, 2022 by admin_kmos
Interpretation Note 11 (IN11) – Trading stock – assets not used as trading stock Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 9 (IN9) – Small Business Corporations Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 8 (IN8) – Insolvent estates of natural persons Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 7 (IN7) – Restraint of trade payments Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 6 (IN6) – Resident: place of effective management (persons other than natural persons) – POEM Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 5 (IN5) (v2) – [Archived on 6 March 2017] Employees’ tax: directors of private companies (which include persons in close corporations who perform functions similar to directors of companies Posted on November 20, 2016December 28, 2022 by admin_kmos
Interpretation Note 4 (IN4) – Resident: definition in relation to natural person – physical presence test Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 3 (IN3) – Resident: definition in relation to natural person – ordinarily resident Posted on November 20, 2016July 30, 2019 by admin_kmos
Interpretation Note 2 (IN2) – [Archived on 11 February 2016 – section 11C repealed from 1-4-2012] Foreign dividends: deductibility of interest Posted on November 20, 2016December 28, 2022 by admin_kmos