Page 3 - Test 1 Slides - 4. Gross Income

GROSS INCOME

SAICA'S EXAMINABLE PRONOUNCEMENTS

Regulations and Binding General rulings and Interpretation

notes

• Regulations and binding general rulings included in the SAICA Student

Handbook are examinable. Interpretation Notes will no longer be

included in the SAICA Student Handbook but to the extent that an
Interpretation Note creates a practice general prevailing (refer to

section 5 of the Tax Administration Act), the relevant extract will be

provided in the exam.

Important law amendments

• In terms of SAICA’s Taxation Examinable Pronouncements, tax

amendments promulgated by 31 January 2018, and which are effective

for the 2018 year of assessment, will be examinable. All amendments
effective for years of assessment 2019 or later are not examinable

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