IN 81
(Issue 2) |
Supply of goods and services by professional hunters and taxidermists to non-residents
Note:
Issue 2 makes reference to the withdrawal of Practice Note 13 of 6 September 1994, which had been inadvertently omitted from Issue 1 |
Value-Added Tax Act, 1991 |
Sections 7(1)(a),
11(1)(a) and 11(2)(l) |
| IN 82 |
Input tax on motor cars
Note:
Replaced on 26 March 2015 after last bullet point under "Purpose" was removed |
Value-Added Tax Act, 1991 |
Sections 1(1), 17(2)(c) and 18 |
IN 83
(Issue 2)
|
Application of sections 20(7) and 21(5)
Note:
Issue 2 clarifies that it is VAT Practice Note 2 of 25 September 1991 that is being withdrawn |
Value-Added Tax Act, 1991 |
Sections 20(4), (5), (7),
21(1) and (5) |
| IN 84 |
The value-added treatment of bets |
Value-Added Tax Act, 1991 |
Sections 8(13), 9(3)(e), 10(17) and
16(3)(d) |
| IN 85 |
The Master Currency case and zero-rating of supplies made to non-residents |
Value-Added Tax Act, 1991 |
Section 11(2)(l) |
IN 86
(Issue 2) |
Additional investment and training allowances for industrial policy projects |
Income Tax Act, 1962 |
Sections 121 |
IN 87
(Issue 3) |
Headquarter companies |
Income Tax Act, 1962 |
Sections 1(1) – Definition of "headquarter company" and 9I |
| IN 88 |
Tax deduction for amounts refunded |
Income Tax Act, 1962 |
Section 11(nA) |
| IN 89 |
Maintenance orders and the tax-on-tax principle |
Income Tax Act, 1962 |
Section 7(11) |
IN 90
(Issue 2)
New! |
Year of assessment of a company: Accounts accepted to a date other than the last day of a company’s financial year |
Income Tax Act, 1962 |
Sections 1(1), Definition of "financial year" and "year of assessment", and
66(13C) |
| IN 91 |
Reduction of debt |
Income Tax Act, 1962 |
Section 19 and paragraph 12A of the Eighth Schedule |
| IN 92 |
Documentary proof prescribed by the Commissioner |
Value-Added Tax Act, 1991 |
Sections 16(2)(f) and
16(3)(c) to (n) |
IN 93
(Issue 2) |
The taxation of foreign dividends |
Income Tax Act, 1962 |
Sections 1(1) – Definition of "foreign dividend" and 10B |
| IN 94 |
Contingent liabilities assumed in the acquisition of a going concern |
Income Tax Act, 1962 |
Sections 1(1) (Definition of "gross income") and 11(a), and paragraph 35(1) of the Eighth Schedule |
IN 95
(Issue 2) |
Deduction for energy-efficiency savings |
Income Tax Act, 1962 |
Section 12L |
| IN 96 |
Exemption from income tax: Remuneration derived by a person as an officer or crew member of a South African ship |
Income Tax Act, 1962 |
Section 10(1)(o)(iA) |
IN 97
(Issue 2)
New! |
Taxation of REITs and controlled companies |
Income Tax Act, 1962 |
Sections 1(1) – Definition of "REIT" and 25BB |
| IN 98 |
Public benefit organisations: The provision of funds, assets or other resources to any association of persons |
Income Tax Act, 1962 |
Sections 30(1), (3)(f) and Public Benefit Activity 10 in Part I of the Ninth Schedule |
IN 99
(Issue 3) |
Unclaimed benefits |
Income Tax Act, 1962 |
Paragraph 4(1) of the Second Schedule |