Category: Section 23 (ITA) – Deductions not allowed in determination of taxable income

Section 23

 

  1. Subparagraph (b)(i) substituted by section 15 of Act 21 of 1994.

 

  1. Subparagraph (b)(ii) substituted by section 15 of Act 21 of 1994.

 

  1. Paragraph (b) amended by section 23 of Act 129 of 1991 and section 18 of Act 113 of 1993.

 

  1. Paragraph (d) substituted by section 20 of Act 121 of 1984, section 20 of Act 141 of 1992, section 28 of Act 30 of 2000, section 13 of Act 16 of 2004 and section 271 of Act 28 of 2011 effective on 1 October 2012.

 

  1. Paragraph (g) substituted by section 20 of Act 141 of 1992.

 

  1. Paragraph (i) deleted by section 18 of Act 65 of 1973, added by section 20 of Act 121 of 1984, amended by section 18 of Act 113 of 1993 and section 15 of Act 21 of 1994, deleted by section 21 of Act 30 of 2002 and inserted by section 20 of Act 8 of 2007 and substituted by section 37 of Act 60 of 2008 effective on 1 March 2009.

 

  1. Paragraph (j) added by section 20 of Act 141 of 1992 and deleted by section 17 of Act 20 of 2006.

 

  1. Paragraph (k) added by section 28 of Act 30 of 2000 and amended by section 17 of Act 20 of 2006 and substituted by section 37 of Act 60 of 2008 effective on 1 March 2009.

 

  1. Paragraph (l) added by section 28 of Act 30 of 2000.

 

  1. Subparagraph (m)(ii) amended by section 28 of Act 31 of 2005 effective on 1 March 2005.

 

  1. Subparagraph (iiA) inserted by section 37 of Act 60 of 2008.

 

  1. Subparagraph (m)(iiii) amended by section 38 of Act 45 of 2003 and substituted by section 28 of Act 31 of 2005 effective on 1 March 2002.

 

  1. Subparagraph (m)(iv) added by section 28 of Act 31 of 2005 effective on 1 March 2005.

 

  1. Paragraph (m) added by section 21 of Act 30 of 2002.

 

  1. Subparagraph (n)(i) substituted by section 42 of Act 22 of 2012 effective on 1 January 2013.

 

  1. Paragraph (n) added by section 38 of Act 45 of 2003, amended by section 28 of Act 31 of 2005 and substituted by section 17 of Act 20 of 2006.

 

  1. Paragraph (o) added by section 28 of Act 31 of 2005 effective on 1 January 2006 and amended by section 47 of Act 24 of 2011 effective on 1 March 2012.

 

  1. Paragraph (p) added by section 41 of Act 7 of 2010 effective on 1 January 2011, (addition repealed by section 162 of Act 24 of 2011 effective on 1 January 2011) and added by section 47 of Act 24 of 2011 effective on 1 March 2012.

 

  1. Paragraph (q) added by section 41 of Act 7 of 2010 effective on 1 January 2011, (addition repealed by section 162 of Act 24 of 2011 effective on 1 January 2011), and added by section 47 of Act 24 of 2011 effective on 1 March 2012 insofar as it applies to any person that is a natural person, deceased estate, insolvent estate or special trust, and effective on 1 April 2012 insofar as it applies to any person that is a person other than a natural person, deceased estate, insolvent estate or special trust.

Section 23(b) of ITA

Posted on by admin_kmos

(b)     domestic or private expenses, including the rent of or cost of repairs of or expenses in connection with any premises not occupied for the purposes of trade or of any dwelling–house or domestic premises except in respect of such part as may be occupied for the purposes of trade: Provided that –

 

(a)     such part shall not be deemed to have been occupied for the purposes of trade, unless such part is specifically equipped for purposes of the taxpayer’s trade and regularly and exclusively used for such purposes; and

 

(b)     no deduction shall in any event be granted where the taxpayer’s trade constitutes any employment or office unless –

 

(i)      his income from such employment or office is derived mainly from commission or other variable payments which are based on the taxpayer’s work performance and his duties are mainly performed otherwise than in an office which is provided to him by his employer; or

 

(ii)     his duties are mainly performed in such part;

Section 23(c) of ITA

Posted on by admin_kmos

(c)     any loss or expense, the deduction of which would otherwise be allowable, to the extent to which it is recoverable under any contract of insurance, guarantee, security or indemnity, except where section 23L(3) applies;

[Paragraph (c) substituted by section 24(1) of Act 23 of 2020 effective on 1 January, 2021 and applies in respect of years of assessment commencing on or after that date]

Section 23(d) of ITA

Posted on by admin_kmos

(d)     any tax or interest imposed under this Act or any interest or penalty imposed under any other Act administered by the Commissioner;

[Paragraph (d) substituted by section 20(a) of Act 121 of 1984, by section 20(a) of Act 141 of 1992, by section 28(1)(a) of Act 30 of 2000, by section 13 of Act 16 of 2004, by section 271 read with paragraph 38 of Schedule 1 of Act 28 of 2011 and by section 17 of Act 42 of 2024]