On 20 November 2013 the South African Revenue Service (Sars) published the proposed amendment (insertion) of Note 6(h)(ii)(cc)(B)(CCC) in Part 3 of Schedule No.6 to allow qualifying farmers to claim diesel refunds collectively in respect of rail carriage and the Note 6(h)(vii) in Part 3 of Schedule No.6 flood management performed exclusively on their adjacent farming properties. The farmers must effectively render these services to themselves in a closed collective system operated by a company wholly owned by those farmers. Insertion of Note 6(h)(ii)(cc)(B)(CCC) in Part 3 of Schedule No.6 to read “(DDD) Flood management on farming property.” Insertion of Note 6(h)(vii) in Part 3 of Schedule No.6 to read “(vii) Nothwithstanding anything to the contrary in this paragraph, if the activities described in subparagraphs (ii)(cc)(CCC) and (DDD) are exclusively performed for farmers of adjacent properties by a company of which all the shareholders are those farmers, the company may register as a user and claim a refund in terms of this Notice.” Comment due by 06 December 2013.
