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BGR 20: ​Interpretation of Expression "Substantially the Whole"

Wednesday, 11 December 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

SARS issued BGR 20: ​Interpretation of expression "substantially the whole" on 10 December 2013.

This binding general ruling provides clarity on the interpretation of the expression "substantially the whole” as referred to in sections 10(1)(cN), 10(1)(cO), 30B, and paragraph 63A of the Eighth Schedule to the Act and section 9(1)(c) of the Transfer Duty Act.

Please click here to download the BGR.



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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