Page 5 - SAIT Compendium 2016 Volume2
P. 5
Foreword . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Juta Law Editors’ Note . . . . . . . . . . . . . . . . .
Income Tax Act – Supplementary material
Regulations and Notices . . . . . . . . . . . . . . . . Practice notes. . . . . . . . . . . . . . . . . . . . . . . . . Interpretation notes . . . . . . . . . . . . . . . . . . . . Binding private and class rulings (summary) Binding general rulings . . . . . . . . . . . . . . . . .
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iv v
. 3 . 67 . 159 . 685 . 710
. 737 . 761 . 775
967 971
999 1041
1067
1073
1079
1091
1094 1105
Contents
Value-Added Tax Act – Supplementary material
Regulations and Notices . . . . . . . . ................................ Practice notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation notes . . . . . . . . . . . . ................................ Binding private rulings (summary) ................................ Binding general rulings . . . . . . . . . ................................
Tax Administration Act – Supplementary material
Regulations and Notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other Acts – Supplementary material
Estate Duty Act: Notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Skills Development Levies Act: Interpretation Note. . . . . . . . . . . . . . . . . . . Transfer Duty Act: Interpretation Note . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SARS language policy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General – Explanatory Memoranda on 2015 Tax Bills
Explanatory Memorandum on the Taxation Laws Amendment
Bill, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Memorandum on the Objects of the Tax Administration Laws
Amendment Bill, 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
