Practice Notes

SARS Practice Notes

•  SARS Practice Note No. 1: 4 April 1996
  Provision for ship repairs in terms of section (1)(c) of the income tax act  
•  SARS Practice Note No. 2: 14 May 1996
  Determination of taxable income where financial assistance has been granted by a non-resident of the republic to a resident of the republic Addendum to Practice Note: No 2 dated 14 May 1996 (Updated 25 October 2002)
•   SARS Practice Note No. 4: 8 March 1999
  The Treatment of Gains and Losses on Foreign Exchange Transactions
•  SARS Practice Note No. 5: 14 April 1999
  Tax Implications of Lending Arrangements in Respect of Marketable Securities
•  SARS Practice Note No. 6: 1999: 30 July 1999
  Income Tax: Game Farming  
•  SARS Practice Note No. 7: 1999: 6 August 1999
  Transfer Pricing
• Addendum to Transfer Pricing Practice Note - 29 September 2005  
•  SARS Practice Note No. 8/2001: 26 March 2001
  Exemption from income TAX in terms of Section 10(1)(e) of the Income TAX Act, 1962

Income Tax Practice Notes

•  Government Notice No 845 dated 16 July 2004
  Withdrawal of Practice Notes
•  Practice Note No. 42/: 27 November 1995
  Processes Of Manufacture, Processes Similar To A Process Of Manufacture And Processes Not Regarded As Processes Of Manufacture Or Processes Similar To A
•  Practice Note No. 43/: 20 December 1995
  Treatment Of Certain Types Of Policy Loans Process Of Manufacture

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