Legal council guides, interpretation notes and rulings issued
18 August 2022
Income tax guides
- Basic guide to section 18A approval (Issue 4. You can find the guide here.
- Guide to building allowances (Issue 2). You can find the guide here.
Interpretation Notes
- Interpretation Note 122 – Public benefit activity: Bid to host or hosting of any international event
- Interpretation Note 75 (Issue 4) – Exclusion of certain companies and shares from a “group of companies” as defined in section 41
You can access the SARS Interpretation Notes here.
Binding Private Rulings
BPR 376 on Corporate restructuring, read here.
