Page 107 - SAIT Compendium 2016 Volume1

s 10 INCOME TAX ACT 58 OF 1962 s 10
[Note: The date of commencement of s. 28 (1) (p) has been amended by s. 166 (1) (d) of Act 22 of 2012: The deletion of sub-para. (ii) is therefore now deemed to have come into operation on 1 April 2012.]
[Note further: As mentioned above, sub-para. (ii) of para. (k) is now deemed to have been deleted wef 1 April 2012. In addition, para. (iii) of the proviso to item (dd) of sub- para. (ii) above has also been deleted retrospectively by s. 19 (1) (j) of Act 22 of 2012 – the deletion of that para. (iii) is therefore deemed to have commenced wef 1 October 2011; this deletion applies in respect of dividends received or accrued during years of assessment commencing on or after that date.]
(iii) . . .
[Sub-para. (iii) deleted by s. 10 (1) (k) of Act 101 of 1990.] (iv) . . .
[Sub-para. (iv) deleted by s. 13 (1) (h) of Act 89 of 1969.]
(v) . . .
[Sub-para. (v) amended by s. 10 (1) (i) and (j) of Act 85 of 1974 and by s. 9 (c) and (d) of Act 103 of 1976 and deleted by s. 10 (1) (k) of Act 101 of 1990.]
(vi) . . .
[Sub-para. (vi) deleted by s. 13 (1) (i) of Act 89 of 1969.]
(kA) . . .
[Para. (kA) inserted by s. 10 (1) (e) of Act 121 of 1984,
deleted by s. 10 (1) (l) of Act 101 of 1990, inserted by s. 13 (1) (o) of Act 59 of 2000 and deleted by s. 26 (1) (i) of Act 45 of 2003.]
(n) . . .
[Para. (n) substituted by s. 9 (f) of Act 103 of 1976 and
deleted by s. 12 (1) (d) of Act 129 of 1991.] (nA)where an employee is as a condition of his employment required while on duty to wear a special uniform which is clearly distinguishable from ordinary clothing, the value of any such uniform given to the employee by his employer, or so much of any allowance made by the employer to the employee
in lieu of any such uniform as is reasonable;
[Para. (nA) inserted by s. 13 (1) (k) of Act 89 of 1969 and substituted by s. 10 (1) (o) of Act 141 of 1992.]
(nB) any bene t or advantage accruing to any employee (as de ned in paragraph 1 of the Seventh Schedule) by reason of the fact that his employer (as de ned in the said paragraph) has, in consequence of the transfer of the employee from one place of employment to another place of employment or the appointment of the employee as an employee of the employer or the termination of the employee’s employment, borne the expense—
(i) of transporting such employee, members of his household and the personal goods and possessions of himself and the members of his household from his previous place of residence to his new place of residence; or
(ii) of the costs which have been incurred by the employee in respect of the sale of his or her previous residence and in settling in permanent residential accommodation at his or her new place of residence; or
[Sub-para. (ii) substituted by s. 7 (e) of Act 65 of 1986 and by s. 16 (1) (h) of Taxation Laws Amendment Act, 2015 – date of commencement: 1 January 2016; the substitution applies iro amounts received during years of assessment commencing on or after that date.]
(iii) of hiring residential accommodation in an hotel or elsewhere for the employee or members of his household during the period ending 183 days after his transfer took effect or after he took up his appointment, as the case may be, if such residential accommodation was occupied temporarily pending the obtaining of permanent residential accommodation;
[Para. (nB) inserted by s. 10 (1) (f) of Act 121 of 1984.] (nC) any amount received by or accrued to that person in the form of a qualifying equity share contemplated
in section 8B;
[Para. (nC) inserted by s. 10 (1) (f) of Act 121 of 1984, deleted by s. 12 (1) (e) of Act 129 of 1991 and inserted by s. 14 (1) (d) of Act 32 of 2004.]
(nD) any amount received by or accrued to that person which constitutes—
(l)
the amount of any royalty as de ned in section 49A which is received by or accrues to any person that is not a resident, unless—
(i) that person is a natural person who was physically present in the Republic for a period exceeding 183 days in aggregate during the twelve-month period preceding the date on which the amount is received by or accrues to that person; or
(ii) the intellectual property or the knowledge or information in respect of which that royalty is paid is effectively connected with a permanent establishment of that person in the Republic;
Prelex
Wording of sub-para. (ii) in force until 1 January
2016
(ii) of such costs as the Commissioner may allow which have been incurred by the employee in respect of the sale of his previous residence and in settling in permanent residential accommodation at his new place of residence; or
[Para. (l) deleted by s. 10 (1) (m) of Act 101 of 1990, inserted by s. 13 (1) (o) of Act 59 of 2000 and substituted by s. 19 (1) (k) of Act 22 of 2012* and by s. 14 (1) (i) of Act 43 of 2014 – date of commencement: 1 January 2015; the substitution applies in respect of royalties that are paid or become due and payable on or after that date.]
(lA) any amount received by or accrued to any person who is not a resident if that amount is subject to tax on foreign entertainers and sportspersons in terms of Part IIIA of this Chapter;
[Para. (lA) inserted by s. 16 (1) (g) of Act 31 of 2005.]
(m) . . .
[Para. (m) substituted by s. 13 (1) (j) of Act 89 of 1969,
amended by s. 12 (1) (c) of Act 129 of 1991 and deleted by s. 23 (1) (q) of Act 31 of 2013 – date of commencement: 1 March 2014; the deletion applies in respect of years of assessment commencing on or after that date.]
(mA) . . .
[Para. (mA) inserted by s. 9 (e) of Act 103 of 1976 and
deleted by s. 10 (1) (e) of Act 28 of 1997.]
(mB) any bene t or allowance payable in terms of the Un-
employment Insurance Act, 2001 (Act 63 of 2001).
[Para. (mB) inserted by s. 7 (1) (b) of Act 90 of 1988 and substituted by s. 13 (1) (b) of Act 30 of 2002.]
* Date of commencement: 1 July 2013; the substituted paragraph applies iro amounts that— (a) accrue; or
(b) are paid or that become due and payable,
on or after that date.
SAIT CompendIum oF TAx LegISLATIon VoLume 1 99
INCOME TAX ACT – SECTIONS