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Interpretation Notes
Interpretation Notes
Interpretation Notes are intended to provide guidelines to stakeholders (both internal and external) on the interpretation and
application of the provisions of the legislation administered by the Commissioner.
These Notes will ultimately replace the existing General and Practice Notes, as well as the internal Circular Minutes, to the
extent that they relate to the interpretation of the various laws. The Notes will be amended in line with policy developments
and changes in legislation. Draft Notes can be found under Draft Interpretation Notes.
How to find an Interpretation Note
1. Look up the Interpretation Note number in the registers provided to establish in which group it will be located.
2. Then view the specific Note by using the links for the different groups below:
Numbering system and registers
Interpretation Notes are sequentially numbered and do not have a separate numbering system per tax type.
Registers have been created to serve as information documents and to guide stakeholders to a specific Interpretation Note.
For ease of reference, a full record of all the Interpretation Notes issued, is contained in the All Taxes Register and then there
are three extra separate registers focused on specific tax areas:
The Archive contains some of those Notes that have been replaced or updated with later versions.
Latest Changes: Interpretation Note 43 (Issue 2) was added on 31 August 2010
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