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Practice Notes 23/1994, 43/1995 and 1/1996 were archived

21 August 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

Practice Notes 23/1994, 43/1995 and 1/1996 were archived (18 August 2015) - They have become obsolete due to legislative changes

23/1994: ​Taxation of trusts and trust beneficiaries - section 25B

43/1995: ​Treatment of certain types of policy loans

1/1996:  Provision for ship repairs in terms of section 14(1)(c) in the Income Tax Act, 1962 


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