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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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