2021 Income Tax Legislation (OTL4)
SARS Guide on Taxation in South Africa – 2024 (SGD008)
Interpretation Note 118 (IN118) – Value-added tax consequences of points-based loyalty programmes (“Consideration”, “input tax” and “supply” definitions, sections 7, 10 of VAT Act)
BPR369 (ITA) – Deductibility of interest incurred pursuant to liquidation of company (Section 11(a), 24J(2))
BGR57 (VAT) – Whether “consideration” includes amount of transfer duty for purposes of calculating notional input tax deduction on acquisition of second-hand fixed property (Section 16 VAT Act)
BPR370 (ITA) (STT) (TDA) – Registration of shares in the name of beneficial holder (Section 54, 55, 57, 58, paragraph 11, 35 of Eighth Schedule, section 2 of STT Act, section 2 of TDA)
BPR368 (ITA) – Payments made pursuant to an agreement relating to a permission to occupy (“Donation” definition, section 11(a), 23(g), 54, 55, 58)
Schedule 1 (Customs Act) – Part 6 – Export Duty on Scrap Metal (C&E 1.6)
Schedule 1 (Customs Act) – Part 6 – Export Duty on Scrap Metal (C&E 1.6)