Revenue eBrief No. 304/24
09 December 2024
Tax and Duty Manual Part 09-02-08 - Leasing of Machinery and Plant – Scenarios where Section 299(1) Applies
Tax and Duty Manual Part 09-02-08 - Leasing of Machinery and Plant – Scenarios where Section 299(1) AppliesPart 09-02-08, has been published.
The manual sets out when section 299(1) applies to a lease and outlines the tax implications for both lessors and lessees.