Page 77 - SAIT Compendium 2016 Volume2

Table of Contents (by section of ACT)
PN DATE NUMBER
4 1985 17 1993 31 1994 37 1995
8 1988
15 1992
39 1995
19 1993
16 1993
1 1996 36 1995 2 1996
4 1999
5 1999
23 1994 43 1996 7 1999
28 1994
24 1994
25 1994
29 1994 34 1994 33 1994 20 1993 40 1995 22 1994
5 1987 8 2001 32 1994
NAME
Nominee directors: directors’ fees Withdrawn
Interest paid on moneys borrowed
Deduction of fees paid to accountants, bookkeepers and tax consultants for the completion of income tax returns
Withdrawn Withdrawn Replaced Replaced Withdrawn
Withdrawn
Valuation of trading stock
Determination of taxable income where nancial assistance has been granted by a non-resident of the Republic to a resident of the Republic
The treatment of gains and losses on foreign exchange transaction in terms of s. 24I
Tax implications of lending arrangements in respect of marketable securities
Withdrawn
Withdrawn
Determination of the taxable income of certain persons from international transactions: transfer pricing
Withdrawn
Withdrawn
Withdrawn
Withdrawn
Withdrawn
Withdrawn
Withdrawn
Withdrawn
Deduction of recurrent expenditure incurred by public companies
Reporting of unprofessional conduct Withdrawn
Valuation of stock: nurserymen (Replaced by Interpretation Note 79)
SECTION OF INCOME TAX PAGE ACT
Section 1 71 Section 10 (1) 72 Section 11 (a) 73 Section 11 (a) or (e) 74
71 72 75 72 72
Section 14 (1) (c) 78 Section 22 (1) 74 Sections 23 and 31 78
Section 24I 82
Section 24J (1) 131
Section 25B 72 Section 28 78 Section 31 133
73
72
73
73
73
73
72
75
72
Section 105A 71
Section 189 158
Section 26 and paras 2 and 9 of 73 First Schedule