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Tax Court Judgement:Whether Proceeds from “Pastoral, Agricultural or Farming Operations” are Taxable

Friday, 23 August 2013   (0 Comments)
Posted by: SARS Legal & Policy
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Author: SARS Legal & Policy

SARS issued Tax Court Judgement 13002 on 22 August 2013 which relates to Section 26(1) of the Income Tax Act; Deeming provisions; whether proceeds from "pastoral, agricultural or farming operations" are taxable or not.

Please click here to download the judgement.



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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