Draft Interpretation Note – Recoupment when an asset commences to be held as trading stock which was previously not so held
Overview
The submission contains SAICA’s comments on the Draft Interpretation Note on the recoupment that provides guidance on the recoupment of amounts when an asset commences to be held as trading stock which was not so held.
| Author | Piet Nel and Sharon Smulders: SAICA |
|---|---|
| Division | Tax |
| Keywords | trading stock capital Recoupment |
| Categories | Tax |
| Date | 3 June 2022 |
| File |