The South African Revenue Service (SARS) has published a Draft Guide on the Allowances and Deductions Relating to Assets Used in the Generation of Electricity from Specified Sources of Renewable Energy. The deadline for comments is 30 August 2024. --- Draft Guide Draft Guide – Allowances and deductions relating to assets used in the generation of electricity from specified sources of renewable energy Explanatory Note This draft guide provides general guidance on the tax incentives available for the generation of electricity from specified sources of renewable energy under section 12B(1)(h) and (i), the enhanced form of this deduction under section...