Income Tax Act, 1962 (Act No. 58 of 1962)Practice NotesWithdrawal of Practice Notes 17 |
NOTICE: WITHDRAWAL OF PRACTICE NOTES
1 March 2012
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As part of this process, notice is hereby given that the Practice Note listed in the Schedule below has been withdrawn with effect from 1 March 2012.
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 |
17 |
12 March 1993 |
Income Tax: Taxation implications of bursaries and scholarships (applies from commencement of years of assessment ended or ending on or after 1 January 1992 unless otherwise indicated) |
Legislation (section 10(1)(q)) was amended. |