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NEW! Updated Schedule of write-off periods acceptable to SARS
- 11 February 2021
- Accounting
- South African Accounting Academy
This BGR reproduces the parts of Interpretation Note (IN) 47 (Issue 5) “Wear-and-Tear or Depreciation Allowance” dated 9 February 2021 that comprise a BGR under section 89 of the Tax Administration Act.
The following parts of IN 47, which comprise a BGR, are reproduced in the Annexure:
- Paragraph 4.2 – Value of an asset for purposes of section 11(e).
- Paragraph 4.3 – Policies on the determination of the amount of the allowance.
- Annexure – Schedule of write-off periods acceptable to SARS.
Click here to download the IN 47 and BGR 7:
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