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Draft Interpretation Note - Definition of a Connected Person in terms of section 1 of the IT Act

20 January 2012   (0 Comments)
Posted by: SAIT Technical
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This Draft Interpretation Note provides guidance on the interpretation and application of the definition of a "connected person” in section 1 of the Income Tax Act.

To access the Interpretation note, click here

Comments are due by 29 February 2012 and can be submitted to


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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