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    Global Daily Tax News, South Africa Clarifies Section 10(1)(e) Tax Exemption Rules, (Aug 29, 2025)

    The South African Revenue Service has released for consultation Draft Interpretation Note 64, concerning the income tax exemption for bodies corporate, share block companies, and associations of persons managing the collective interests common to all ...

    The South African Revenue Service has released for consultation Draft Interpretation Note 64, concerning the income tax exemption for bodies corporate, share block companies, and associations of persons managing the collective interests common to all members.

    The Interpretation Note provides guidance on the interpretation and application of Section 10(1)(e), which exempts from income tax the levy income of a body corporate, a share block company, and any other association of persons.

    Comments are being sought until October 10, 2025.

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