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Interpretation Note 10 (Issue 4) – Skills development levy exemption: Public benefit organisations
- 14 December 2022
- Individuals Tax
- SARS
This Note provides guidance on the interpretation and application of section 4(c) of the SDL Act, which exempts any PBO contemplated in section 10(1)(cN) from the payment of SDL, provided the PBO –
• solely carries on qualifying PBAs; or
• solely provides funds to PBOs that solely carry on qualifying PBAs.
Please click here to read full interpretation note.
Source: SARS
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