CATEGORIES
- (1) Negotiating Tax Debt and Payment Arrangements with SARS
- (14)Accounting
- (2)Accounting for Income Tax
- (7)Administration of Estates
- (1)Application of tax rates, s6(2) rebates
- (1)Assessed losses
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- (8)Capital Gains Tax
- (1)Capital Gains Tax - Individuals Tax
- (1)Capital Gains Tax Implications of Trusts
- (2)Case study: Home office expense
- (1)Case study: Travel allowances
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- (1)Deductions Pre-trade and prepaid expenses
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- (2)Tax Administration Part 2B: Resolving Problems with SARS using the Tax Ombud
- (1)Tax Administration Part 3B Dispute Resolution - Objection and appeal
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- (2)Tax implications of loans to trusts
- (1)Tax residence
- (1)Tax returns and payments
- (1)Transfer-Pricing
- (1)Trust Income / Gain Allocations
- (1)Trust types and income allocations
- (5)Trusts
- (66)VAT
- (3)VAT periods
- (1)Wear and tear allowances
- (1)Zero Rated
- Show All
Interpretation Note 28 (Issue 3) - Income Tax Act 58 of 1962 Sections 11(a), 11(d), 23(b) AND 23(m)
- 04 March 2022
- Individuals Tax
- SARS
This Note provides clarity on the deductibility of home office expenses incurred by persons in employment or persons holding an office.
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.
The changes effected in this Note are applicable from the 2023 year of assessment.
Access the SARS Interpretation Note 28 (issue 3) here.
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