Page 718 - SAIT Compendium 2016 Volume2

BINDING GENERAL RULINGS Table of contents (numerical)
BG RULING NO
DATE
NAME/SUBJECT
SECTION OF INCOME TAX ACT
PAGE
7
02 November 2012
Wear-and-tear or depreciation allowance
Section 11 (e)
711
8 (Issue 2)
04 October 2012
Application of the principles enunciated by the Brummeria case
Section 1 (1), de nition of ‘gross income’
722
9 (Issue 2)
19 February 2013
Taxes on income and substantially similar taxes for purposes of South Africa’s tax treaties
Sections 5, 35, 35A, 37J (1), 47B (2), 48A, 54, 64B (2), 64E (1) and Fourth Schedule
724
20
10 December 2013
Interpretation of the expression ‘substantially the whole’
Sections 10 (1) (cN), 10 (1) (cO) and 30B
727
22
26 March 2014
Subsistence allowance - Amounts deemed to be expended for business purposes
Section 8 (1) (a) and (c)
729
23
26 March 2014
Travel allowance - Fuel cost to an employee who received a petrol or garage card
Section 8 (1) (b) (ii) and (iii)
730
24
2 September 2014
Section 18A receipts for purposes of a deduction as contemplated in section 37C(3) and (5)
Sections 18A, 37C (3) and (5)
731
25
14 November 2014
Exemption - Foreign Pension
Section 10 (2) (gC) (ii)
732
29
20 August 2015
Unbundling transactions: Meaning of ‘as at the end of the day after that distribution’
Section 46 (3) (a) (v)
732
BINDING GENERAL RULINGS Table of contents (by section of IT Act)
BG RULING NO
DATE
NAME/SUBJECT
SECTION OF INCOME TAX ACT
PAGE
8 (Issue 2)
04 October 2012
Application of the principles enunciated by the Brummeria case
Section 1 (1), de nition of ‘gross income’
722
9 (Issue 2)
19 February 2013
Taxes on income and substantially similar taxes for purposes of South Africa’s tax treaties
Sections 5, 35, 35A, 37J (1), 47B (2), 48A, 54, 64B (2), 64E (1) and Fourth Schedule
724
22
26 March 2014
Subsistence allowance - Amounts deemed to be expended for business purposes
Section 8 (1) (a) and (c)
729
23
26 March 2014
Travel allowance - Fuel cost to an employee who received a petrol or garage card
Section 8 (1) (b) (ii) and (iii)
730
20
10 December 2013
Interpretation of the expression ‘substantially the whole’
Sections 10 (1) (cN), 10 (1) (cO) and 30B
727
25
14 November 2014
Exemption - Foreign Pensions
Section 10 (1) (gC) (ii)
732
7
02 November 2012
Wear-and-tear or depreciation allowance
Section 11 (e)
711
24
2 September 2014
Section 18A receipts for purposes of a deduction as contemplated in section 37C (3) and (5)
Sections 18A, 37C (3) and (5)
731
29
20 August 2015
Unbundling transactions: Meaning of ‘as at the end of the day after that distribution’
Section 46 (3) (a) (v)
732