Print Page
News & Press: SARS News & Tax Administration

IN 46: Amalgamation of amateur and professional sporting bodies

Tuesday, 18 September 2012   (0 Comments)
Posted by: SAIT Technical
Share |

By SARS Legal & Policy

SARS recently published Issue 4 of Interpretation Note (IN) 46.

This Note provides information and guidance on the amalgamation of amateur and professional sporting bodies carried out under section 125.

Please click here to download.



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.

  • Tax Practitioner Registration Requirements & FAQ's
  • Rate Our Service

    Membership Management Software Powered by YourMembership  ::  Legal