Page 598 - SAIT Compendium 2016 Volume2
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IN 67 (2) Income Tax acT: InTeRPReTaTIon noTes IN 67 (2) Annexure – Diagram illustrating the rule for determining persons who are related within the third degree of
consanguinity
(3)* Taxpayer’s Great- Grandparents
(2) Taxpayer’s Grandparents
(1) Taxpayer’s Parents
(3) Taxpayer’s Uncles and Aunts
(2) Taxpayer’s Brothers and Sisters
Taxpayer
(1) Taxpayer’s Children
(2) Taxpayer’s Grandchildren
(3) Taxpayer’s Great- Grandchildren
(3) Taxpayer’s Nephews and Nieces
* Figures in brackets indicate the degree of consanguinity
590 saIT comPendIum oF Tax LegIsLaTIon VoLume 2
