SARS issued Tax Court Judgement 13002 on 22 August 2013 which relates to Section 26(1) of the Income Tax Act; Deeming provisions; whether proceeds from "pastoral, agricultural or farming operations" are taxable or not.
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.
MINIMUM REQUIREMENTS TO REGISTER
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.