Page 12 - SAIT Compendium 2016 Volume2

General INCOME TAX ACT: REGULATIONS ANd NOTICES General
NAME
GN and GG
DATE
SECTION OF INCOME TAX ACT
PAGE
Regulations in terms of para. (e) of de nition of ‘research and development’ in s. 11D (1) on criteria
for clinical trials iro deduction for research and development
GN R344
in GG 38730
23 April 2015
Paragraph (e) of de nition of ‘research and development’ in s. 11D (1)
57
Notice in terms of s.
11D (6) (b) iro certain categories of research and development deemed to constitute the carrying on of research and development
GN R343
in GG 38729
23 April 2015
Section 11D (6) (b)
57
Regulations made under s 12G (7)
GN R1227 in GG 22848
21 November 2001
Section 12G (7)
18
Regulations made under s. 12I of the Act
GN R639 in GG 33385
23 July 2010
Section 12I
42
Notice of day upon which section 12L (Deduction in respect of energy ef ciency savings) comes into operation
GN 855 in GG 37019
8 November 2013
Section 12L
53
Regulations in terms of section 12L on the allowance for energy ef ciency savings
GN R186 in GG 38541
6 March 2015
Section 12L (5)
56
Notice in terms of s. 12T iro persons or entities that may administer nancial instruments or policies as tax free investments
GN 171 in GG 38508
25 February 2015
Section 12T
60
Regulations in terms of s. 12T (8) on the requirements for tax free investment
GN R172 in GG 38509
25 February 2015
Section 12T (8)
60
Regulations on reporting by municipalities in terms of
s. 13quat (9)
GN R219 in GG 34113
11 March 2011
Section 13quat (9)
46
Public bene t activities for purposes of deductible donations to certain public bene t organisations
GN 403 in GG 28771
26 April 2006
Section 18A (1) (a).
28
Regulations to prescribe additional requirements in respect of public bene t organisations
GN R1163 in GG 23816
6 September 2002
Section 18 (1A)
21
Regulations prescribing the circumstances under which s. 23K (2) of the Act does not apply
GN R255 in GG 35188
28 March 2012
Section 23K (2)
49
Public bene t activities for purposes of s. 30 of the Act
GN 696 in GG 31180
4 July 2008
Section 30 (1) – para. (b) of de nition of ‘public bene t activity’
33
Tax holiday regulations
GN R1989 in GG 17650
29 November 1996
Section 37H (14)
11
Regulations prescribing the steps to be taken to liquidate, wind up or deregister a company for purposes of ss. 46 and 64B
GN R1168 in GG 23820
13 September 2002
Sections 46, 64B (3) (b) and
64B (5) (c) of the Income Tax Act
48
4 SAIT CompendIum oF TAx LegISLATIon VoLume 2