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Interpretation Note 69: game farming

13 February 2013   (0 Comments)
Posted by: SAIT Technical
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Interpretation Note 69 was issued on 12 February 2013.

This Note –

• provides guidance on the application of selected sections of the Act and paragraphs of the First Schedule to persons carrying on game-farming operations, with its primary focus being the provisions applicable to livestock;

• is not intended to deal with farming in general; and

• replaces Practice Note No. 6 dated 30 July 1999.

Please click here to download IN 69.


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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