Acts Online
GT Shield

Income Tax Act, 1962 (Act 58 of 1962)

Practice Notes

Withdrawal 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As part of this process, notice is hereby given that the Practice Note listed in the Schedule below has been withdrawn with effect from 1 March 2012.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 policycomments@sars.gov.za.

 

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.