South African Revenue Service

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1: Provision for Ship Repairs in terms of Section 14(1)(c) of the Income Tax Act

2: Determination of Taxable Income where Financial Assistance has been granted by a Non-Resident of the Republic to a Resident of the Republic

3: Stamp Duty: Mortgage Bonds and Costs Clauses

4: The treatment of gains and losses on Foreign Exchange transactions in terms of Section 24I

5: Stamp Duty Income Tax Secondary Tax on Companies etc

6: Game Farming

7: Determination of the Taxable Income of certain persons from International Transactions: Transfer Pricing (Section 31)

Practice Note 7 of 1999: Addendum

8: Income Tax - Exemption from Income Tax in terms of Section 10(1)(e) of the Income Tax Act, 1962