CATEGORIES
- (4) Negotiating Tax Debt and Payment Arrangements with SARS
- (2)Account / Profile
- (551)Accounting
- (2)Accounting and Finance
- (29)Audit
- (156)Auditing and Assurance
- (1)Business
- (1)Business Management
- (3)Business Rescue
- (102)CIPC
- (7)Compliance
- (18)Ethics and Professionalism
- (46)Financial Reporting
- (1)Government Funding Applications
- (4)Guides
- (1)Individuals Tax
- (28)Law
- (37)Legal and Compliance
- (2)Management
- (13)Miscellaneous
- (29)Money Laundering
- (1)Personal & Professional Development
- (2)Practice Management
- (2)Professional Ethics
- (3)Public Sector
- (145)Regulatory Compliance and Legislation
- (41)SARS Issues
- (29)Sustainability Reporting
- (42)Tax
- (1)Tax Update
- (9)Technology
- (1)Wills, Estates & Trusts
- Show All
Home office expenses: SARS issued draft interpretation note
- 31 May 2021
- Tax
- South African Accounting Academy
This note was last updated by SARS 10 years ago!
This Note incorporates the changes made to section 23(m) by section 56(1) of Taxation Laws Amendment Act 31 of 2013, and section 35(1) of Taxation Laws Amendment Act 17 of 2017.
Contains 11 explanatory examples & a handy flowchart to decide whether home office expenses are deductible or not.
Due date for comments = 14 June 2021
Click here to download the Draft Interpretation Note:
Get all your CPD online. SA Accounting Academy (SAAA) offers Subscription Plans, Live Webinars, Webinars On-Demand, Access to Experts, Courses, Articles and more: https://cpd.accountingacademy.co.za.
Our Content
Live Webinars
View upcoming live accounting and practice management webinars.
Learn MoreWebinars On-Demand
Browse our extensive range of relevant accounting and practice management webinars.
Learn MoreCourse
Browse our relevant and practical online courses.
Learn MoreCPD Subscription Plans
Access to professional and technical content that ensures both your knowledge and skills are maintained.
Learn MoreLegislation
Access updated legislation including amendments.
Learn MoreTechnical FAQs
A source of commonly asked technical accounting questions.
Learn More