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IN 73: Tax implications of rental income from tank containers

Wednesday, 24 April 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Source: SARS Legal & Policy

SARS published Interpretation Note No. 73 on 24 April 2013.

The purpose of this note is to provide guidance on the income tax implications of the letting of tank containers. 

Please click here to download IN 73.



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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