General Notes

The General Notes in this Archive have been either withdrawn or replaced and are only intended for reference and/or research purposes.  

General Notes that are still effective, can be found under Interpretation & Rulings > General Notes.
 
 
 
​General Note
Reference Number
History
​Description ​ ​Notes

General Note 3​

 

​Issued on 15/02/1995

------------------------

Withdrawn on 29/03/2012

​Preservation funds and the
"N-factor"

​It became obsolete due to legislative changes

Addendum A to General Note 3

 

 

Issued on 28/09/2007

----------------------

Withdrawn on 29/03/2012

​Legislative changes affecting the
"N-factor"
​It became obsolete due to legislative changes

General Note 5

 

 

​Issued on 20/02/1995

-----------------------

Withdrawn on 29/03/2012

​Determination of Death Benefits ​​It became obsolete due to legislative changes

Addendum A to General Note 5

 

​Issued on 27/11/2007

-----------------------

Withdrawn on 29/03/2012

​Determination of Death Benefits It became obsolete due to legislative changes​

​​General Note 6

 

Issued on 20/07/1995

----------------------

Withdrawn on 29/03/2012​

​Formula B: Maximums

​Reviewed on 01/03/2007, but no changes were effected.

It became obsolete due to legislative changes​

Addendum A to General Note 6

 

Issued on 28/09/2007

-----------------------

Withdrawn on 29/03/2012​

​Formula B ​It became obsolete due to legislative changes​
 

General Note 7

 
Issued on 20/07/1995
------------------
Withdrawn with effect from 05/11/2012
 
​Source of Income - S.9(1)(g)(ii) and lump sum benefits from pension and provident funds ​Retracted on 5 November 2012

General Note 8​

 

​Issued on 20/07/1995

------------------------

Witdrawn on 29/03/2014

​Purchase of annuities at retirement ​It became obsolete due to legislative changes​
General Note 10

​Issued on 20/07/1995

----------------------

Withdrawn with effect from 05/11/2012

​Source of Income - S.9(1)(g)(ii) ​Retracted on 5 November 2012
General Note 11

​Issued on 20/07/1995


------------------------

Withdrawn on 14/10/2015

​Retirement from employment ​It became obsolete due to legislative changes
General Note 14 
(Issue 1)

​Issued on 24/04/1995

-----------------------

Replaced by Issue 2

​Housing Loans and Guarantees (s.99) ​Replaced by Issue 2 with effect from 12 September 2007

General Note 15
(Issue 1)

​Issued on 20/02/1995

----------------------

Replaced by Issue 2

​Funds registered in the former TBVC states ​​Replaced by Issue 2 with effect from 12 September 2007

General Note 16
(Issue 1)

Issued on 15/09/1995

---------------------

Replaced by Issue 2

​Commutation of Small Annuities ​​Replaced by Issue 2 with effect from 31 March 2010
Addendum A to General Note 16 (Issue 1)
Issued on 01/07/2006
 
---------------------
 
Replaced by Issue 2​
​Commutation of Small Annuities ​Replaced by Issue 2 with effect from 31 March 2010
Addendum B to General Note 16 (Issue 1)
Issued on 31/03/2008
 
---------------------
 
Replaced by Issue 2​
​Commutation of Small Annuities ​Replaced by Issue 2 with effect from 31 March 2010
Addendum C​ to General Note 16 (Issue 1)
Issued on 30/03/2009
 
---------------------

Replaced by Issue 2​
​Commutation of Small Annuities ​Replaced by Issue 2 with effect from 31 March 2010
General Note 17
(Issue 1)

​Issued on 15/02/1995

---------------------

Replaced by Issue 2

​Approval of Retirement Funds:  Standard Rules ​Replaced by Issue 2 with effect from 12 September 2007

General Note 18

(Issue 1)​

​Issued in August 1996

-----------------------

Replaced by Issue 2

​Definitions of Pension and Provident Fund: Providing Annuities on Retirement from Employment Decision ​Replaced by Issue 2 with effect from 1 September 2008

General Note 18A

(Issue 1)

​Issued in August 1997

----------------------

Replaced by Issue 2

​Definitions of Pension and Provident Fund: Providing Annuities on Retirement from Employment Decision ​Replaced by Issue 2 with effect from 1 September 2008

General Note 19​ 

 

​Issued on 19/12/1997

-----------------------

Withdrawn on 27/02/2015

​Purchase of more than one annuity at retirement ​It became obsolete due to legislative changes​

General Note 24

 

 

​Issued on 06/10/2000

----------------------

Withdrawn on 29/03/2012

​Retirement from Employment ​It became obsolete due to legislative changes​
General Note 32
Issued on 24/03/2004
 
----------------------
 
Withdrawn on 4/03/2016
​Late payment interest ​Replaced by Binding General Ruling 31 on interest on late payment of benefits
General Note 37

Issued on 31/10/2008

----------------------

Withdrawn on
01/03/2016

​Maintenance awards ​Replaced by Interpretation Note 89 on maintenance orders and the tax-on-tax principle

 

 

 

 

 

 

 

 

 

 

 

Last Updated: 17/05/2016 4:16 PM     print this page
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
FIND A PUBLICATION
FIND A FORM
FIND AN FAQ