IN 1
(Issue 3) | Provisional tax estimates | Income Tax Act, 1962 | Paragraphs 17 to 27 of the Fourth Schedule |
IN 2
(Issue 3) | Foreign dividends – deductibility of interest
Archived on 11 February 2016 – Section 11C was repealed with effect from 1 April 2012 | Income Tax Act, 1962 | Section 11C |
IN 3
(Issue 2) | Resident: Definition in relation to a natural person – ordinarily resident | Income Tax Act, 1962 | Section 1(1) |
IN 4
(Issue 5) | Resident: Definition in relation to a natural person – physical presence test | Income Tax Act, 1962 | Section 1(1) |
| IN 5 (Issue 2) | Employees’ tax: Directors of private companies (which include persons in close corporations who perform functions similar to directors of companies)
Archived on 6 March 2017 – Paragraph 11C of the Fourth Schedule was repealed with effect from 1 March 2017 | Income Tax Act, 1962 | Paragraphs 1, 9(5) and 11C of the Fourth Schedule |
IN 6
(Issue 2) | Resident: Place of effective management (companies) | Income Tax Act, 1962 | Section 1(1) |
| IN 7 | Restraint of trade payments | Income Tax Act, 1962 | Sections 1, 11(cA) and 23(l) |
IN 8
(Issue 3) | Insolvent estates of natural persons | Income Tax Act, 1962 | Section 25C |
IN 9
(Issue 7) | Small business corporations | Income Tax Act, 1962 | Section 12E |
IN 10
(Issue 3) | Skills development levy exemption: Public benefit organisations | Skills Development Levies Act, 1999 | Section 4(c) |
IN 11
(Issue 4) | Trading stock: Assets not used as trading stock | Income Tax Act, 1962 | Paragraph (jA) of the definition of “gross income” in section 1(1) |
| IN 12 | Recoupment: Assets in a deceased estate
Archived on 4 March 2021 – The legislative provisions dealing with deceased estates in the Income Tax Act, 1962 has been amended with effect from 1 March 2016 | Income Tax Act, 1962 | Sections 8(4) and
25(1) |
| IN 13 | Deductions: Limitation of deductions for employees and office holders | Income Tax Act, 1962 | Section 23(m) |
IN 14
(Issue 4) | Allowances, advances and reimbursements | Income Tax Act, 1962 | Section 8(1)(a), (b) and (c) and paragraph 1 of the Fourth Schedule |
IN 15
(Issue 5) | Exercise of discretion in case of late objection or appeal | Tax Administration Act, 2011 | Sections 104 and 107 |
IN 16
(Issue 3) | Exemption from income tax: Foreign employment income | Income Tax Act, 1962 | Section 10(1)(o)(ii) |
IN 17
(Issue 5) | Employees’ tax: Independent contractors | Income Tax Act, 1962 | Fourth Schedule |
IN 18
(Issue 4) | Rebate and deduction for foreign taxes on income | Income Tax Act, 1962 | Sections 6quat |
IN 19
(Issue 5)
New! | Year of assessment of natural persons and trusts: Accounts accepted to a date other than the last day of February | Income Tax Act, 1962 | Sections 66(13A) |
IN 20
(Issue 7) | Additional deduction for learnership allowance | Income Tax Act, 1962 | Section 12H |
