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FSB notice 52 and 53 of the Collective Investment Schemes Control Act was published

Tuesday, 10 March 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS published financial services board (FSB) notice 52 and 53 on the 10th of March 2015.

These notices deal with the determination of certain hedge funds as collective investment schemes, as well as the conditions and manner in which certain participatory interests may be issued to investors as tax-free investments.

Please click here to access notice 52 and 53.



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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