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Issue 5 of Interpretation Note 43

17 February 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

SARS released Interpretation Note 43 (Issue 5). This Note provides clarity on the interpretation and application of section 9C, which deems the amount derived from the disposal of certain shares held for a continuous period of at least three years to be of a capital nature. 

Please click here to download Interpretation Note 43 (Issue 5).




 

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