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Call for comment: Draft Interpretation Note on maintenance orders and the tax-on-tax principle

Monday, 30 March 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS issued this draft Interpretation Note for public comment on the 26th of March 2015.

This draft Interpretation Note provides guidance and clarity on the treatment of maintenance orders and the tax-on-tax principle relating to maintenance orders that retirement funds pay while a member is still a contributing member and has not left the retirement fund.

SAIT will be making a submission to SARS on this draft Interpretation Note. Should you have any commentary that you would like the Institute to consider for its submission, please send it to by no later than the 10th May 2015.

Please click here to access the draft Interpretation Note.

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