Page 23 - ADVANCED TAXATION - Day 1 Slides
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Tax Periods (S 27) (Cont.)
Tax period
Category E: Annual periods, ending on last day of y.o.a
Companies and trust funds whose activities consist solely of
– the letting of fixed property or movable goods to, or
– the administration or management of companies that are
connected
Category F: Four month periods, ending Jun/Oct/Feb
Value of supplies <R1,5 m in 12 month period
Category will be given
