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NOTICE: WITHDRAWAL OF PRACTICE NOTES

1 February 2010

SARS has embarked on a process to review and either withdraw or replace the existing Practice Notes. As part of this process notice is hereby given that the Practice Notes listed in the schedule below will be withdrawn with effect from 1 February 2010, except where otherwise indicated.

Special requests not to withdraw certain Practice Notes or issue Interpretation Notes on specific topics can be forwarded to [email protected].

SCHEDULE

PRACTICE NOTE	DATE ISSUED	SUBJECT	REASON
20	25 June 1993	Income Tax: Transactions, operations or schemes for purposes of avoiding or postponing liability for or reducing amounts of taxes on income: section 103 of the Income Tax Act, 1962 (the Act)	Matter mainly now dealt with in section 80B(2)
24	8 August 1994	Income Tax: Private use of motor vehicle	In line with the amendment to section 8, taxpayers are expected to keep better records. This practice note is withdrawn with effect from years of assessment commencing on or after 1 March 2010
25	16 August 1994	Income Tax: Excessive remuneration and other charges	Normal requirements of section 11(a) read with section 23(g) are applicable
28	19 August 1994	Income Tax: Secondary Tax on Companies: Section 64C of the Income Tax Act: Certain amounts distributed deemed to be dividends: Employer contributions to employees’ pension, provident and medical funds	Incorporated in the Comprehensive guide to CGT paragraph 4.4.2
29	19 August 1994	Income Tax: Salaries paid to members of incorporated accounting practices	Normal requirements of section 11(a) read with section 23 (g) are applicable
33	26 October 1994	Income Tax: section of the Income Tax Act: attorneys	Of a procedural nature and not an interpretative aspect
40	19 June 1995	Income Tax: Lump sum benefits derived from a pension or provident fund on retirement	Incorporated in the Guide on the taxation of lump sum benefits

Income Tax Act, 1962 (Act No. 58 of 1962)

Practice Notes

Withdrawal of Practice Notes