Transcription of INTERPRETATION NOTE: NO. 28 (Issue 2) - SARS Home
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INTERPRETATION NOTE: NO. 28 (Issue 2) - SARS Home
INTERPRETATION NOTE: NO. 28 ( issue 2) DATE: 15 March 2011 ACT : INCOME TAX ACT NO. 58 OF 1962 (the Act) SECTION : SECTIONS 11(a), 11(d), 23(b) AND 23(m) SUBJECT : DEDUCTIONS OF HOME OFFICE EXPENSES INCURRED BY PERSONS IN EMPLOYMENT OR PERSONS HOLDING AN OFFICE Preamble References to sections are to sections of the Act, unless otherwise stated. 1. Purpose This Note provides clarity on the deductibility of home office expenses incurred by persons in employment or persons holding an office. This update incorporates the changes made, in terms of section 37(1)(c) of the Revenue Laws Amendment Act No. 60 of 2008, to section 23(m). 2. Background Expenses in maintaining a home office have been a controversial issue since the judgment handed down in KBI v Van der The legislation relating to home office expenditure that a taxpayer may claim has been periodically amended since 1990.
5 Annexure A – Examples Example 1 – Determination of home office deduction by an employee with income derived mainly from commission Facts: X is an employee who is in receipt of commission income of R50000, a salary of R20 000
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