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Issue 2 of the Tax Guide for Recreational Clubs is Now Available

Thursday, 12 December 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

SARS issued Issue 2 of the Tax Guide to Recreational Clubs on the 11th of December 2013.

This guide has been prepared to assist those involved with recreational clubs to gain an understanding of the provisions introduced into the Act in relation to such clubs, with particular reference to the income tax and CGT implications. A brief summary of other tax issues that may affect such clubs has also been included. 

The VAT implications affecting recreational clubs are not discussed in detail, although a brief summary is included.

Please click here to download the guide.



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.

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