Interpretation Note 44 (IN44) (v4) – Public Benefit Organisations (PBOs): capital gains tax (CGT) Posted on November 20, 2016January 3, 2026 by admin_kmos
Interpretation Note 43 (IN43) – Circumstances in which amounts received or accrued on disposal of listed shares are deemed to be of a capital nature Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 35 (IN35) (v5) – Employees’ tax: personal service providers and labour brokers Posted on November 20, 2016March 22, 2023 by admin_kmos
Interpretation Note 34 (IN34) – Exemption from Income Tax: remuneration derived by a person as an officer or crew of a ship Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 33 (IN33) (v6) – Assessed losses: companies: the ‘trade’ and ‘income from trade’ requirements Posted on November 20, 2016August 13, 2025 by admin_kmos
Interpretation Note 29 (IN29) – Farming operations: equalised rates of tax Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 28 (IN28) (v3) – Deductions: home office expenses incurred by persons in employment or persons holding and office Posted on November 20, 2016March 26, 2022 by admin_kmos
Interpretation Note 27 (IN27) – Personal liability of employers, representative, employers, shareholders and directors for outstanding employees’ tax Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 26 (IN26) – Taxation of CCMA and Labour Court awards to employees and former employees Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 25 (IN25) – Resident: definition in relation to a natural person – application of the physical presence test in the year of death or insolvency Posted on November 20, 2016January 14, 2017 by admin_kmos