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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:
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