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Interpretation Note 103

What are the interpretation notes (ins)?
The Interpretation Notes (INs) on this page are older versions of the existing ones, which had been either replaced or withdrawn. They are intended for research and reference purposes only and should not be relied on to make decisions on current legislation.
What is a tutorial letter 103/3/2018?
Tutorial Letter 103/3/2018 TAX3701/103/3/2018 Tutorial Letter 103/3/2018The Taxation of Business Activities Both semesters Department of Taxation STUDY GUIDE 2 OF 2 This tutorial letter contains learning units 7 to 11 and additional questions that you could work through.
What is acceptable documentary proof in relation to international and ancillary transport services?
The acceptable documentary proof in relation to the supply of international and ancillary transport services is set out in Interpretation Note 31. 4. Conclusion The international transportation of goods or passengers is a taxable supply, and so is the supply of any ancillary transport services associated with it.
What is tax 3701/103?
13 TAX3701/103 For CGT purposes, each asset is dealt with separately (that is, on its own) and therefore, the fol- lowing calculation must be done separately for each asset: R Proceeds (that is, the selling price adjustedfor CGT purposes)

What are the interpretation notes (ins)?