INTERPRETATION NOTE: 24 (Issue 4) ACT - SARS
INTERPRETATION NOTE: 24 (Issue 4) DATE: 12 February 2018 ACT : INCOME TAX ACT 58 OF 1962 SECTION : SECTION 10(1)(cN) SUBJECT : PUBLIC BENEFIT ORGANISATIONS: TRADING rules PARTIAL TAXATION OF TRADING RECEIPTS CONTENTS PAGE Preamble ........................................ ........................................ ........................................ ...... 2 1. Purpose ........................................ ........................................ ..................................... 2 2. Background.
interpretation note: 24 (issue 4) date: 12 february 2018. act : income tax act 58 of 1962 . section : section 10(1)(c. n) subject : public benefit organisations: trading – partial rules
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