| IN 21 |
The applicability of the regional establishment levy to dividends receivable by a holding company |
Regional Services Councils Act, 1985 |
Section 1 definition of "enterprise"; section 12(1) and (1A) |
IN 22
(Issue 4) |
Transfer duty exemption: Public benefit organisations, institutions, boards or bodies |
Transfer Duty Act, 1949 |
Sections 9(1)(c) and 9(1A) |
| IN 23 |
Estimated assessments (foreign funds or assets)
Withdrawn with effect from 1 October 2012
|
Income Tax Act, 1962 |
Section 78(1A), (1B) and (1C) |
IN 24
(Issue 4) |
Public benefit organisations: Trading rules – Partial taxation of trading receipts |
Income Tax Act, 1962 |
Section 10(1)(cN) |
IN 25
(Issue 3) |
Resident: Definition in relation to a natural person; application of the physical presence test in the year of death or insolvency |
Income Tax Act, 1962 |
Section 1 definition of "resident" |
| IN 26 |
Taxation of CCMA and Labour Court awards to employees and former employees |
Income Tax Act, 1962 |
Sections 1, 7A(3A),
10(1)(k) |
| IN 27 |
Personal liability of employers, representative employers, shareholders and directors for outstanding employees' tax |
Income Tax Act, 1962 |
Fourth Schedule |
IN 28
(Issue 2) |
Deductions: Home office expenses incurred by persons in employment or persons holding an office |
Income Tax Act, 1962 |
Sections 11(a), 23(b) and (m) |
IN 29
(Issue 2) |
Farming operations: Equalised rates of tax |
Income Tax Act, 1962 |
Section 5(10) and paragraph 19 of the First Schedule |
IN 30
(Issue 3) |
The supply of movable goods as contemplated in
section 11(1)(a)(i) read with paragraph (a) of the definition of "exported" and the corresponding documentary proof |
Value-Added Tax Act, 1991 |
Section 1(1), paragraph (a) of the definition of "exported" in section 11(1)(a)(i) and section 11(3) |
IN 31
(Issue 4) |
Documentary proof required for the zero-rating of goods and services |
Value-Added Tax Act, 1991 |
Section 11(3) read with section 11(1) and (2) |
| IN 32 |
Public benefit organisations (PBOs): Investments
Withdrawn with effect from 1 April 2007 |
Income Tax Act, 1962 |
Section 30(3)(b)(ii)(cc) |
IN 33
(Issue 5) |
Assessed losses: Companies: The "trade" and "income from trade" requirements |
Income Tax Act, 1962 |
Section 20(1)(a) |
IN 34
(Issue 2) |
Exemption from income tax: Remuneration derived by a person as an officer or crew member of a ship |
Income Tax Act, 1962 |
Section 10(1)(o)(i) |
IN 35
(Issue 4)
New! |
Employees' tax: Personal service providers and labour brokers |
Income Tax Act, 1962 |
Paragraphs 1, 2(1A) and 2(5) of the Fourth Schedule and section 23(k) |
| IN 36 |
Scope and impact of section 76I upon written statements issued by the Commissioner prior to 1 October 2006
Withdrawn with effect from 8 February 2013 |
Income Tax Act, 1962 |
Section 76I |
| IN 37 |
Procedures for requesting binding effect in respect of written statements issued by the Commissioner prior to 1 October 2006
Withdrawn with effect from 8 February 2013 |
Income Tax Act, 1962 |
Section 76I(4) and (5) |
| IN 38 |
Application and cost recovery fees for binding private rulings
Withdrawn with effect from 8 February 2013 – refer to Public Notice 102 of 8 February 2013 |
Income Tax Act, 1962 |
Section 76F |
IN 39
(Issue 3) |
VAT treatment of public authorities and grants |
Value-Added Tax Act, 1991 |
Sections 1(1), 8, 11, 16, 18 and 23 |
IN 40
(Issue 3) |
VAT treatment of the supply of goods and/or services to and/or from a Customs Controlled Area of an Industrial Development Zone |
Value-Added Tax Act, 1991 |
Sections 1, 7, 8, 9, 10, 11, 13 and 18; item 498.00 in paragraph 8 of Schedule 1 |