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Issue 2 clarifies that it is VAT Practice Note 2 of 25 September 1991 that is being withdrawn |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)
New! |
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 |
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", 5,
66(13C), 89quat(1) and paragraph 23 of the Fourth Schedule |
| 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 |
Taxation of REITs and controlled companies |
Income Tax Act, 1962 |
Sections 1(1) – Definition of "REIT", 8F(2) and (3)(d), 8FA(2) and (3)(d), 9C(2) and (5), paragraph (aa) of the proviso to
section 10(1)(k)(i), 11(a), 11(x), 23N(5), 24J(2), 25BB, 41 to 47, 64E(1),
64F(1)(a) and (l) and (2), 64FA(1)(a);
paragraph 20(3)(a) of the Eighth Schedule;
sections 2(1) and 8(1)(t) of the Securities Transfer Tax Act;
sections 1(1) – Definition of "residential property company", 2(1) and 9(1)(l) of the Transfer Duty Act; and
sections 2,
7(1)(a), 12(a) and 17(1) of the Value-Added Tax Act |
| 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 |