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Prior to the introduction of section 23K by way of clause 49 of the Taxation Laws Amendment Bill, Bill 19 of 2011 (the "TLAB") whether or not a taxpayer was permitted a deduction in respect of interest expenditure, hinged upon whether or not the expenditure satisfied the requirements in terms of section 11(a), read together with section 23 of the Income Tax Act No. 58 of 1962 (the "Act").

The Taxation Laws Amendment Act, No 31 of 2013 amended the VAT registration provisions contained in the Value-Added Tax Act 89 of 1991.