SAICA LEGISLATION HANDBOOK 2013 PDF

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Students writing an examination should prepare themselves appropriately for the exam by referring to the below lists of examinable pronouncements. No loose pages or printed versions will be allowed, the only exceptions are those listed below. The correct tax monetary amounts will be however continue to be included in the exam question paper where applicable.

Complying with the ITC regulations, which does not allow candidates to write anything inside permitted text SAICA handbooks , candidates should be aware and reminded to interpret Section 11F 4 a and 11F 4 b together.

Due to ITC examining the year of assessment, candidates need to be aware that the principle mentioned above must be applied for the year of assessment. SAICA will however not examine the technicalities with regard to the effective date of the amendments to the different provisions in the ITC Page The prior years' inclusions of In the event of candidates using the old legislation book, Redrafted para 6 of the Second Schedule Lump Sum.

Page The wording for para 6 1 of the Second Schedule reflects amendments with a date of commencement of 1 March , meaning the start of the year of assessment. This format stem from section of Act which is the revised format of par 6 assuming that the annuitisation of provident funds is effective , however we are unable to find any provisions deferring the implementation date of section of Act The implementation date of section of Act has been deferred every year in line with the deferral of the implementation of annuitisation of provident funds but was not deferred in the TLA Act.

Due to ITC examining the year of assessment, should SAICA examine transfers, only transfers that are allowed under the old and new provisions will be examined. Information on what will be examined. Examinable Pronouncements. Printer Friendly Version. Corporate Training Committees Management.

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SAICA Legislation Handbook 2013/2014 - Volumes 1, 2 & 3 (Paperback)

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SAICA legislation handbook 2013/2014

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