INTERPRETATION NOTE: NO. 14 (Issue 3) ACT - SARS
INTERPRETATION NOTE: NO. 14 ( issue 3) DATE: 20 March 2013 ACT : INCOME TAX ACT NO. 58 OF 1962 (the Act) SECTION : SECTIONS 8(1)(a); 8(1)(b) and 8(1)(c) AND PARAGRAPH 1 OF THE FOURTH SCHEDULE SUBJECT : ALLOWANCES, ADVANCES AND REIMBURSEMENTS CONTENTS PAGE Preamble ........................................ ........................................ ........................................ ...... 2 1. Purpose ........................................ ........................................ ..................................... 2 2. Background.
3 3. The nature of allowances, advances and reimbursements 3.1 Definition of the terms “allowance”, “advance” and “reimbursement” for the
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