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Issue 2 of Interpretation Note 75 and 79

Tuesday, 23 September 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

Issue 2 of Interpretation Note 75 - Exclusion of certain companies and shares from a "group of companies" as defined in section 41(1)

Interpretation Note 79 - Produce held by nursery operators - Note that this replaces Practice Note 32 dated 7 October 1994



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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