var SubMenu1 = new Array
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var MainMenu = new Array
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[4153,'All Forms',0,0,10,'/SiteSpecific/Tools/Store/StoreListForms.asp','All Forms','_self'],
[4150,'All Publications',1,0,7,'/SiteSpecific/Tools/Store/StoreListPub.asp','All Publications','_self'],
[212,'I want to...',0,0,55,'PageBuilder','I want to...','_self'],
[4232,'News',0,0,36,'/SiteSpecific/Tools/News/List.asp?toolid=2','Media Releases 2008','_self'],
[317,'Online Tools',0,0,1,'PageBuilder','Online Tools','_self'],
[272,'Quick Links',0,0,32,'/Sitespecific/Tools/Links/List.asp?toolid=5','Quick Links','_self'],
[3347,'SARS Events',0,0,29,'/Sitespecific/Tools/Events/Calendar.asp?toolid=3','SARS Events','_self'],
[333,'What’s new',0,0,16,'PageBuilder','What’s new on the site','_self']]

var SubMenu10 = new Array
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[164,'Contact Us',0,0,176,'PageBuilder','Contact Us','_self'],
[166,'Customs and Excise',4,0,172,'PageBuilder','Customs and Excise','_self'],
[160,'Legal & Policy',0,0,165,'PageBuilder','Legal & Policy','_self'],
[208,'SA\'s Tax System',2,0,162,'PageBuilder','SA\'s Tax System','_self'],
[161,'Tax Types',17,0,169,'PageBuilder','Tax Types','_self'],
[167,'Taxpayers',2,0,170,'PageBuilder','Taxpayers','_self']]

var SubMenu159 = new Array
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[12831,'Conferences',2,0,20,'PageBuilder','Conferences hosted by SARS','_self'],
[204,'Corporate Governance',5,0,5,'PageBuilder','Corporate Governance','_self'],
[205,'Jobs @ SARS',1,0,17,'PageBuilder','Jobs @ SARS','_self'],
[201,'Mandate and Vision',0,0,2,'PageBuilder','Mandate and Vision','_self'],
[202,'People at SARS',0,0,3,'PageBuilder','People at SARS','_self'],
[206,'Procurement',6,0,13,'PageBuilder','Procurement','_self'],
[284,'Transformation',0,0,6,'PageBuilder','Transformation','_self'],
[200,'What SARS does',0,0,1,'PageBuilder','What SARS does','_self']]

var SubMenu161 = new Array
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[179,'Capital Gains Tax (CGT)',20,0,2,'PageBuilder','Capital Gains Tax (CGT)','_self'],
[34261,'Diamond Export Levy',0,0,4,'PageBuilder','Diamond Export Levy','_self'],
[182,'Environmental Levy',0,0,7,'/Sitespecific/Tools/Legislation/List.asp?toolid=74','Environmental Levy','_self'],
[183,'Estate Duty',0,0,9,'PageBuilder','Estate Duty','_self'],
[483,'Excise ',0,0,11,'PageBuilder','Excise ','_self'],
[503,'Fuel Levy',0,0,13,'PageBuilder','Fuel Levy','_self'],
[186,'Income Tax',8,0,15,'PageBuilder','Income Tax','_self'],
[187,'Pay As You Earn (PAYE)',23,0,17,'PageBuilder','Pay As You Earn (PAYE)','_self'],
[189,'Retirement Funds Tax',0,0,21,'PageBuilder','Retirement Funds Tax','_self'],
[3414,'Secondary Tax on Companies (STC)',0,0,23,'PageBuilder','Secondary Tax on Companies (STC)','_self'],
[8413,'Securities Transfer Tax (STT)',0,0,25,'/Sitespecific/Tools/List.asp?toolid=5','Securities Transfer Tax (STT). ','_self'],
[190,'Skills Development Levy (SDL)',2,0,27,'PageBuilder','Skills Development Levy (SDL)','_self'],
[191,'Stamp Duty',3,0,31,'PageBuilder','Stamp Duty','_self'],
[192,'Transfer Duty',4,0,35,'PageBuilder','Transfer Duty','_self'],
[253,'Unemployment Insurance Fund (UIF)',1,0,48,'PageBuilder','Unemployment Insurance Fund (UIF)','_self'],
[194,'Value Added Tax (VAT)',7,0,44,'/Sitespecific/Tools/List.asp?toolid=73','Value Added Tax (VAT)','_self']]

var SubMenu166 = new Array
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[2326,'Tariff Amendments',10,0,8,'PageBuilder','Tariff Amendments','_self']]

var SubMenu167 = new Array
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var SubMenu168 = new Array
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[3623,'Practitioners statistics and facts',0,0,2,'PageBuilder','Practitioners statistics and facts','_self'],
[3625,'Registration procedure',0,0,4,'PageBuilder','Registration procedure','_self'],
[1328,'Tax Practitioners Registration',0,0,1,'PageBuilder','Tax Practitioners Registration','_self']]

var SubMenu170 = new Array
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var SubMenu173 = new Array
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[1759,'Individuals - Extensions',0,0,2,'PageBuilder','Individuals - Extensions','_self'],
[1761,'Individuals - Gross Income',0,0,3,'PageBuilder','Individuals - Gross Income','_self'],
[1763,'Individuals - Income Tax Rate',0,0,4,'PageBuilder','Individuals - Income Tax Rate','_self'],
[1765,'Individuals - Subtracting Rebates',0,0,5,'PageBuilder','Individuals - Subtracting Rebates','_self']]

var SubMenu178 = new Array
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[4484,'Operator Instructions and Information ',0,0,5,'PageBuilder','Operator Instructions and Information ','_self']]

var SubMenu179 = new Array
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[5241,'FAQs: Application of CGT',0,0,10,'PageBuilder','Frequently Asked Questions (FAQs): Application of CGT','_self'],
[5243,'FAQs: Base Cost',0,0,12,'PageBuilder','FAQs: Base Cost','_self'],
[5242,'FAQs: Calculation of Taxable Capital Gains and Assessed Capital Losses',0,0,11,'PageBuilder','FAQs: Calculation of Taxable Capital Gains and Assessed Capital Losses','_self'],
[5251,'FAQs: Company Distributions',0,0,20,'PageBuilder','FAQs: Company Distributions','_self'],
[5252,'FAQs: Deceased Estates',0,0,21,'PageBuilder','FAQs: Deceased Estates','_self'],
[5247,'FAQs: Exclusion',0,0,16,'PageBuilder','FAQs: Exclusion','_self'],
[5249,'FAQs: Exempt Institutions',0,0,18,'PageBuilder','FAQs: Exempt Institutions','_self'],
[5250,'FAQs: Impact of CGT on Deductions from Income',0,0,19,'PageBuilder','FAQs: Impact of CGT on Deductions from Income','_self'],
[5255,'FAQs: Insurance Policies',0,0,24,'PageBuilder','FAQs: Insurance Policies','_self'],
[5254,'FAQs: Lessors and Lessees',0,0,23,'PageBuilder','FAQs: Lessors and Lessees','_self'],
[5245,'FAQs: Primary Residence',0,0,14,'PageBuilder','FAQs: Primary Residence','_self'],
[5248,'FAQs: Roll-overs',0,0,17,'PageBuilder','FAQs: Roll-overs','_self'],
[5246,'FAQs: Transfer of a Residence out of a Company, CC or Trust',0,0,15,'PageBuilder','FAQs: Transfer of a Residence out of a Company, CC or Trust ','_self'],
[5253,'FAQs: Usufructs',0,0,22,'PageBuilder','FAQs: Usufructs','_self'],
[5244,'FAQs: Valuation of Shares and other Assets',0,0,13,'PageBuilder','FAQs: Valuation of Shares and other Assets','_self'],
[4537,'Legislation',0,0,9,'PageBuilder','Legislation','_self'],
[4490,'Value of Assets on 1 October 2001: JSE Listed Financial Instruments ',0,0,5,'PageBuilder','Value of listed financial instruments for Capital Gains Tax purposes','_self'],
[4498,'Value of Assets on 1 October 2001: Kruger Rand Prices',0,0,7,'PageBuilder','Value of Assets on 1 October 2001: Kruger Rand Prices','_self'],
[4496,'Value of Assets on 1 October 2001: Unit Trust Prices',0,0,6,'PageBuilder','Value of Assets on 1 October 2001: Unit Trust Prices','_self']]

var SubMenu180 = new Array
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var SubMenu186 = new Array
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[3563,'Filing Season 2007',9,0,2,'PageBuilder','Filing Season 2007','_self'],
[2700,'Income Tax Forms',0,0,1,'/Sitespecific/Tools/List.asp?toolid=60','Income Tax Forms','_self'],
[5374,'New IT System',0,0,10,'PageBuilder','New IT System','_self'],
[4588,'Practice Notes',0,0,7,'PageBuilder','Practice Notes','_self'],
[4576,'Short-term Insurance Business: Withdrawal of Contingency Reserve',0,0,5,'PageBuilder','Short-term Insurance Business: Withdrawal of Contingency Reserve','_self'],
[4589,'Tax Rates, Interest Rates and Tables',1,0,8,'PageBuilder','Tax Rates, Interest Rates and Tables','_self'],
[4579,'Taxation of CPI (Inflation Linked) Bonds',0,0,6,'PageBuilder','Taxation of CPI (Inflation Linked) Bonds','_self']]

var SubMenu187 = new Array
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[5382,'Background',0,0,19,'PageBuilder','Legislation changes relating to Medical Scheme contibutions and expenses','_self'],
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[3782,'Classification of payments',0,0,13,'PageBuilder','Classification of payments','_self'],
[3770,'Determining the Employees’ Tax, Skills Development Levy (SDL), and Unemployment Insurance Fund (UIF) liability',0,0,4,'PageBuilder','Determining the Employees’ Tax, Skills Development Levy (SDL), and Unemployment Insurance Fund (UIF) liability','_self'],
[3786,'Employees’ Tax Certificates [IRP5, IRP5(A) and IT3(A)] ',0,0,17,'PageBuilder','Employees’ Tax Certificates [IRP5, IRP5(A) and IT3(A)] ','_self'],
[3783,'Exemptions',0,0,14,'PageBuilder','Exemptions','_self'],
[3785,'Fringe Benefits',0,0,16,'PageBuilder','Fringe Benefits','_self'],
[5383,'Layout of Legislation',0,0,20,'PageBuilder','Layout of Legislation','_self'],
[5495,'Legislation: Validation Rules and New Income, Deduction and Information Codes for Tax Certificate Purposes',0,0,24,'PageBuilder','Legislation: Validation Rules and New Income, Deduction and Information Codes for Tax Certificate Purposes ','_self'],
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[2849,'Pay As You Earn Forms',0,0,1,'/Sitespecific/Tools/Forms/List.asp?toolid=60','Pay As You Earn Forms','_self'],
[31388,'PAYE Changes: Public Comment',0,0,18,'PageBuilder','PAYE Changes: Public Comment','_self'],
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[3787,'Reconciliations (IRP501)',0,0,18,'PageBuilder','Reconciliations (IRP 501)','_self'],
[3769,'Record Keeping',0,0,3,'PageBuilder','Record Keeping','_self'],
[3767,'Registration',0,0,2,'PageBuilder','Registration','_self'],
[3775,'SITE',0,0,7,'PageBuilder','Standard Income Tax on Employees (SITE)','_self'],
[3780,'Tax Deduction Tables',0,0,11,'PageBuilder','Tax Deduction Tables','_self'],
[3779,'Tax Directives',0,0,10,'PageBuilder','Tax Directives (Gratuities, Lump Sums and Exceptional Circumstances)','_self'],
[5448,'Tax Rates, Duties and Levies, Table of Interest Rates',0,0,21,'PageBuilder','Tax Rates, Duties and Levies, Table of Interest Rates','_self'],
[5488,'Taxation of Labour Brokers, Employment Service Companies and Trusts',0,0,22,'PageBuilder','Taxation of Labour Brokers, Employment Service Companies and Trusts ','_self']]

var SubMenu188 = new Array
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var SubMenu190 = new Array
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[2844,'Skills and Development Levy Forms',0,0,1,'/Sitespecific/Tools/Forms/List.asp?toolid=60','Skills and Development Levy Forms','_self']]

var SubMenu191 = new Array
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[5638,'Memorandum: Stamp Duty Amendments - 13 January 2005',0,0,3,'PageBuilder','Stamp Duty Amendments affecting leases of fixed property - 13 January 2005','_self'],
[5636,'Memorandum: Stamp Duty Amendments - 17 May 2007',0,0,2,'PageBuilder','Stamp Duty Amendments affecting leases of fixed property - 17 May 2007','_self']]

var SubMenu192 = new Array
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[5436,'Introduction',0,0,3,'PageBuilder','Introduction','_self'],
[2729,'Transfer Duty Forms',0,0,1,'/Sitespecific/Tools/Forms/List.asp?toolid=60','Transfer Duty Forms','_self'],
[5437,'Transfer Duty Rates',0,0,4,'PageBuilder','Transfer Duty Rates','_self']]

var SubMenu194 = new Array
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[4725,'Practice Notes',0,0,7,'/Sitespecific/Tools/Legislation/List.asp?toolid=74','VAT Practice Notes','_self'],
[4724,'Regulations',0,0,6,'PageBuilder','VAT Regulations','_self'],
[4721,'Tax Invoices',0,0,3,'PageBuilder','VAT Tax Invoices','_self'],
[2733,'Value Added Tax Forms',0,0,1,'/Sitespecific/Tools/Forms/List.asp?toolid=60','Value Added Tax Forms','_self'],
[5373,'VAT Information',0,0,8,'PageBuilder','VAT Information ','_self'],
[4722,'VAT News',0,0,4,'/Sitespecific/Tools/Legislation/List.asp?toolid=74','VAT News','_self']]

var SubMenu204 = new Array
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[344,'Ethics office',0,0,3,'PageBuilder','Ethics','_self'],
[343,'Risk Management',0,0,2,'PageBuilder','Risk Management','_self'],
[341,'SARS\'s external governance framework',0,0,1,'PageBuilder','SARS\'s external governance framework','_self']]

var SubMenu205 = new Array
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var SubMenu206 = new Array
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[2903,'Existing Supplier Information',0,0,5,'PageBuilder','Supplier Relations: Existing Supplier Information','_self'],
[460,'Guidelines',0,0,3,'PageBuilder','Guidelines','_self'],
[356,'New Supplier Registration',0,0,1,'PageBuilder','Supplier relations: New supplier registration','_self'],
[452,'Published Tenders',0,0,1,'/Sitespecific/Tools/Tenders/List.asp?toolid=4','Published Tenders','_self'],
[461,'Questionnaires',0,0,4,'PageBuilder','Questionnaires','_self']]

var SubMenu208 = new Array
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[289,'What kinds of tax do we pay',0,0,3,'PageBuilder','What kinds of tax do we pay','_self']]

var SubMenu210 = new Array
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[558,'Cargo management',0,0,5,'/Sitespecific/Tools/List.asp?toolid=60','Cargo management','_self'],
[561,'Container Security',2,0,7,'PageBuilder','Container Security','_self'],
[555,'Electronic data interchange ',0,0,4,'PageBuilder','Electronic data interchange ','_self'],
[550,'Licensing',1,0,1,'PageBuilder','Licensing','_self'],
[560,'Quality management system',5,0,6,'PageBuilder','Quality management system','_self'],
[5221,'Registration',0,0,9,'PageBuilder','Registration','_self'],
[3585,'Single Administrative Document (SAD)',0,0,8,'PageBuilder','Single Administrative Document (SAD)','_self']]

var SubMenu211 = new Array
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var SubMenu253 = new Array
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var SubMenu286 = new Array
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[348,'Service Charter',0,0,1,'PageBuilder','Service Charter','_self']]

var SubMenu292 = new Array
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[528,'2007/2008',2,0,6,'PageBuilder','Budget 2007/2008','_self'],
[4346,'2008/2009',2,0,8,'PageBuilder','Budget 2008/2009','_self']]

var SubMenu295 = new Array
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[525,'High Court Judgements',0,0,3,'/Sitespecific/Tools/Legislation/List.asp?toolid=74','High Court Judgements','_self'],
[526,'Supreme Court of Appeal Judgments',0,0,4,'/Sitespecific/Tools/Legislation/List.asp?toolid=74','Supreme Court of Appeal Judgments','_self'],
[523,'Tax Board Decisions',0,0,1,'/Sitespecific/Tools/Legislation/List.asp?toolid=74','Tax Board Decisions','_self'],
[524,'Tax Court Judgments',0,0,2,'PageBuilder','Tax Court Judgments','_self']]

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var SubMenu297 = new Array
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var SubMenu483 = new Array
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var SubMenu493 = new Array
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[496,'Duties that are levied on imported goods',0,0,1,'PageBuilder','Duties that are levied on imported goods','_self'],
[498,'Goods that are exempt from duties',0,0,2,'PageBuilder','Goods that are exempt from duties','_self']]

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[665,'The Tax Court',0,0,1,'PageBuilder','The Tax Court','_self']]

var SubMenu528 = new Array
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var SubMenu550 = new Array
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[681,'Operating procedures',0,0,4,'/Sitespecific/Tools/Legislation/List.asp?toolid=74','Operating procedures','_self'],
[682,'Terms of reference documents',0,0,5,'PageBuilder','Terms of reference documents','_self']]

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[3903,'Generalised System of Preferences',0,0,6,'PageBuilder','The Generalised System of Preferences','_self'],
[946,'Mutual Administrative Assistance',1,0,2,'PageBuilder','Customs Agreements on Mutual Administrative Assistance','_self'],
[5193,'Rules of Origin Guides / Trade Agreements',0,0,9,'PageBuilder','Rules of Origin Guides / Trade Agreements','_self'],
[3905,'SACU-EFTA',0,0,8,'PageBuilder','Trade Agreement between Southern African Customs Union (SACU) and European Free Trade Association (EFTA) states','_self'],
[3902,'SADC',0,0,5,'PageBuilder','The Southern African Development Community (SADC) Trade Agreement','_self'],
[3904,'Zimbabwe-SA',0,0,7,'PageBuilder','Trade Agreement between Zimbabwe and South Africa','_self']]

var SubMenu913 = new Array
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[2094,'Top 10 Commodities by Value',0,0,4,'/Sitespecific/Tools/Publications/List.asp?toolid=65','Top 10 Commodities by Value','_self']]

var SubMenu946 = new Array
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