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IN 46 updated to amend references to section 1(1)

Tuesday, 06 November 2012   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

Interpretation Note 46 was updated to amend references to section 1 to be section 1(1) as a result of the implementation ot the Tax Administration Act, 2011.

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 IN 46.



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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