Archive of Practice Notes & Interpretation Notes

I prepared HTML versions of the Practice Notes and Interpretation Notes up until the first issue of Interpretation Note 9 below. Current versions of the documents are to be found on the SARS web site.

• Practice Note 19: Wear & Tear (See Interpretation Note 47)
• Practice Note 37: Return Preparer's Fees
• Practice Note 39: Wear & Tear (See Interpretation Note 47)
• Practice Note 40: Lump Sum Benefits
• Practice Note 41: Stamp Duty Exemption
• Practice Note 42: Processes of Manufacture
• Practice Note 43: Treatment of Policy Loans
• Practice Note 44: Withdrawn
• SARS Practice Note 1: Ship Repairs
• SARS Practice Note 2: Non-Resident Financial Assistance
• SARS Practice Note 3: Mortgage Bonds and Costs Clauses
• SARS Practice Note 4: Foreign Exchange - Section 24I
• SARS Practice Note 5: Marketable Securities Lending Arrangements
• SARS Practice Note 6: Game Farming
• SARS Practice Note 7: Transfer Pricing
• SARS Practice Note 8: Section 10(1)(e) Exemption
• Interpretation Note 1: Provisional Tax Estimates
• Interpretation Note 2: Foreign Dividends - Deductibility of Interest
• Interpretation Note 3: Resident - Ordinarily Resident
• Interpretation Note 4: Resident - Physical Presence
• Interpretation Note 5: Employees' Tax - Directors of Private Companies
• Interpretation Note 6: Resident - Place of Effective Management
• Interpretation Note 7: Restraint of Trade Payments
• Interpretation Note 8: Insolvent Estates
• Interpretation Note 9: Small Business Corporations