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News & Press: Corporate Tax

Issue 3 of Interpretation Note 64 released by SARS

Tuesday, 18 August 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS has published issue 3 of Interpretation Note 64, which provides guidance on the application and interpretation of section 10(1)(e) of the Income Tax Act. This provision exempts from income tax the levy income of a body corporate , a share block company and an association of persons. It also provides a basic exemption for these qualifying entities.

Please click here to view issue 3 of IN 64 (17 August 2015).



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