Page 11 - SAIT Compendium 2016 Volume2

INCOME TAX ACT
REGULATIONS AND NOTICES
Table of Contents (by section of IT Act)
NAME
GN and GG
DATE
SECTION OF INCOME TAX ACT
PAGE
Rules for electronic communication prescribed under section 255 (1) of the Tax Administration Act
GN 644 in GG 37940
25 August 2014
Section 255 (1) of the TA Act
23
Notice in terms of para. (b) of the de nition of ‘living annuity’ in s. 1
GN 290 in GG 32005
11 March 2009
Paragraph (b) of the de nition of ‘living annuity’ in s. 1
41
Notice in terms of para. (c) of the de nition of ‘living annuity’ in s. 1
GN 1164 in GG 31554
30 October 2008
Paragraph (c) of de nition of ‘living annuity’ in s. 1
33
Determination of amount for purposes of para. (b) (x) (cc) of the de nition of ‘retirement annuity fund’ in s. 1
GN 467 in GG 29913
1 June 2007
Paragraph (b) (x) (cc) of the de nition of ‘retirement annuity’
33
Determination of daily amount in respect of meals and incidental costs for purposes of s. 8 (1)
GN 175 in GG 38516
27 February 2015
Section 8 (1)
35
Fixing of rate per kilometre in respect of motor vehicles for the purposes of s. 8 (1) (b) (ii) and (iii)
GN 129 in GG 37375
26 February 2014
Section 8 (1) (b) (ii) and (iii)
26
Regulations in terms of s. 10 (1) (d) (iii) and (iv) of the Act, to prescribe conditions on which the Commissioner may approve an entity for purposes of that section
GN R1236 in GG 31614
21 November 2008
Section 10 (1) (d) (iii) and (iv)
34
Notice in terms of s. 10 (1) (y): staple food forti cation programme
GN 366 in GG 34233
29 April 2011
Section 10 (1) (y)
48
Notice in terms of s. 10
(1) (y): clothing and textile competitiveness programme
GN R538 in GG 35516
13 July 2012
Section 10 (1) (y)
49
Notice in terms of s. 10
(1) (y) and para. 64A of
the Eighth Schedule: taxi recapitalisation programme
GN 365 in GG 34233
29 April 2011
Section 10 (1) (y) and para. 64A of the Eighth Schedule
48
Insurance regulations
GN R2408 in GG 8442
12 November 1982
Paragraph (dd) (c) of the proviso to s. 11 (w)
10
Regulations under items (a) and (c) of de nition of ‘determined value’ in s. 11D (1) on retail market value iro right of use of motor vehicle
GN R362
in GG 38744
28 April 2015
Items (a) and (c) of de nition of ‘determined value’ in s. 11D (1)
59
Regulations in terms of para. (d) of de nition of ‘research and development’ in s. 11D (1) on additional criteria for multisource pharmaceutical products
GN R346
in GG 38732
23 April 2015
Paragraph (d) of de nition of ‘research and development’ in s. 11D (1)
58