SAICA Comments on Funding requirements for section 30B Associations and Trade Unions
Summary
SAICA comments on the draft Interpretation Note on the “funding” requirement for associations and trade unions in terms of section 30B(2)(b)(ix) of the Income Tax Act, No 58 of 1962.
| Author | Pieter Faber - SAICA Senior Executive: Taxation Dr Sharon Smulders - SAICA Project Director: Tax Advocacy |
|---|---|
| Division | Tax |
| Keywords | draft interpretation note |
| Categories | Tax |
| Date | 30 April 2020 |
| File |