Transcription of INTERPRETATION NOTE: NO. 18 (Issue 3) ACT : …
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INTERPRETATION NOTE: NO. 18 (Issue 3) ACT : …
INTERPRETATION NOTE 18 ( issue 4) DATE: 24 June 2020 ACT : INCOME TAX ACT 58 OF 1962 SECTION : SECTION 6quat SUBJECT : REBATE AND DEDUCTION FOR FOREIGN TAXES ON INCOME CONTENTS PAGE Preamble .. 3 1. Purpose .. 4 2. Background .. 4 3. The law .. 5 4. Introduction to section 6quat(1) and (1C) .. 5 5. Rebate for foreign taxes on income [section 6quat(1), (1A), (1B), (2), (3) and (5)] .. 8 Introduction to the rebate for foreign taxes on income .. 8 Foreign-source amounts included in taxable income [section 6quat(1)] .. 10 Types of foreign-source amounts included in a resident s taxable income.
5 The following comments in the General Report of the th Congress of the 65 International Fiscal Association 4 are relevant: “For obvious reasons, the exemption method is widely applied by countries taxing on
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