Case law and the Tax Administration Act provide clear authority that income tax liabilities arise when the ITA34 assessments are issued by SARS, and for VAT and payroll tax liabilities, on the date the relevant payments and returns are due. A previous article discussed the ranking of tax debts and observed that income tax liabilities arise on assessments, unlike VAT and payroll tax liabilities, which arise in the relevant period of supply or payroll period. This article provides the authority behind this view.
A brand of ice cream is being recalled across five states after food authorities were warned that rubber could be found inside.
Metcash Trading Ltd today recalled all Community Co Cookies & Cream Ice Cream 1L varieties that carry the best before date of March 9, 2023.
The ice cream has been available for sale at independent grocery stores including IGA in NSW, the ACT, Queensland, Victoria and Tasmania.
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Metcash Trading Ltd today recalled all Community Co Cookies & Cream Ice Cream 1L varieties that carry the best before date of March 9, 2023.(Supplied)
Food Standards Australia and New Zealand warned that food products containing rubber may cause illness or injury if consumed.