Page 110 - SAIT Compendium 2016 Volume1

s 10 INCOME TAX ACT 58 OF 1962
(v) of the Armaments Corporation of South Africa Limited, contemplated in section 2 (1) of the Armaments Corporation of South Africa, Limited Act, 2003 (Act 51 of 2003);
[Sub-para. (v) added by s. 9 (c) of Act 88 of 1971 and substituted by s. 23 (1) (u) of Act 31 of 2013 – date of commencement: 12 December 2013.]
(vi) of any company during any period during which all the issued shares of such company are held by the Corporation referred to in subparagraph (v), if the operations of such company are conducted in pursuance of, or are ancillary or complementary to, the objects of the said Corporation;
[Sub-para. (vi) added by s. 9 (c) of Act 88 of 1971 and substituted by s. 10 (1) (q) of Act 141 of 1992.]
(vii)of any traditional council or traditional community established or recognised or deemed to have been established or recognised in terms of the Traditional Leadership and Governance Framework Act, 2003 (Act 41 of 2003), or any tribe as de ned in section 1 of that Act;
[Sub-para. (vii) added by s. 10 (1) (k) of Act 85 of 1974, deleted by s. 1 of Act 49 of 1996, inserted by s. 10 (1) (p) of Act 20 of 2006 and amended by s. 10 (1) (i) of Act 8 of 2007.]
(viii) . . .
[Sub-para. (viii) added by s. 10 (1) (l) of Act 85 of 1974, deleted by s. 9 (1) (a) of Act 46 of 1996, inserted by s. 10 (1) (p) of Act 20 of 2006 and deleted by s. 14 (1) (j) of Act 43 of 2014 – date of commencement: 20 January 2015.]
(ix) of any water services provider;
[Sub-para. (ix) added by s. 7 (1) (g) of Act 104 of 1979, deleted by s. 9 (1) (b) of Act 46 of 1996 and inserted by s. 10 (1) (p) of Act 20 of 2006.]
(x) of the Development Bank of Southern Africa established on 23 June 1983;
[Sub-para. (x) added by s. 10 (1) (h) of Act 121 of 1984 and substituted by s. 28 (1) (q) of Act 24 of 2011 – commencement date: 1 April 2012.]
(xi) . . .
[Sub-para. (xi) added by s. 7 (1) (c) of Act 90 of 1988 and deleted by s. 18 (1) (i) of Act 53 of 1999.]
(xii) . . .
[Sub-para. (xii) added by s. 12 (1) (k) of Act 129 of 1991 and deleted by s. 21 (1) (k) of Act 30 of 2000.]
(xiii) . . .
[Sub-para. (xiii) added by s. 10 (1) (r) of Act 141 of 1992 and deleted by s. 9 (1) (f) of Act 21 of 1994.]
(xiv) . . .
[Sub-para. (xiv) added by s. 10 (1) (r) of Act 141 of 1992 and deleted by s. 8 (1) (o) of Act 36 of 1996.]
(xv) . . .
[Sub-para. (xv) added by s. 7 (1) (n) of Act 113 of 1993 and deleted by s. 18 (1) (h) of Act 74 of 2002.]
(xvi) of—
(aa)the compensation fund established by
section 15 of the Compensation for Occupational Injuries and Diseases Act, 1993 (Act 130 of 1993);
(bb) the reserve fund established by section 19 of the Compensation for Occupational Injuries and Diseases Act, 1993 (Act 130 of 1993); and
(cc) a mutual association licensed in terms of section 30 of the Compensation for Occupational Injuries and Diseases Act, 1993 (Act 130 of 1993), to carry on the business of insurance of employers against their liabilities to employees, if
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the compensation paid by the mutual association is identical to compensation that would have been payable in similar circumstances in terms of that Act:
[Sub-para. (xvi) added by s. 28 (1) (r) of Act 24 of 2011 – commencement date: 1 January 2012.]
Provided that any entity contemplated in this para- graph must comply with such reporting requirements as the Commissioner may determine;
[Para. (t) amended by s. 8 (b) of Act 90 of 1964, substituted by s. 8 (1) (c) of Act 76 of 1968 and amended by s. 10 (1) (q) of Act 20 of 2006 and s. 2 (1) of Act 9 of 2007.]
(tA) . . .
[Para. (tA) inserted by s. 29 (1) (d) of Act 30 of 1998 and
deleted by s. 16 (n) of Act 35 of 2007.]
(u) any amount received by or accrued to any person—
(i) from or on behalf of such person’s spouse or former spouse by way of alimony or allowance or maintenance of such person under an order of judicial separation or divorce granted in consequence of proceedings instituted after the twenty- rst day of March, 1962, or under any agreement of separation entered into after that date;
[Sub-para. (i) substituted by s. 16 (1) (d) of Act 60 of 2008.]
(ii) . . .
[Sub-para. (ii) substituted by s. 16 (1) (d) of Act 60 of 2008 and deleted by s. 13 (1) (j) of Act 17 of 2009.]
(v) . . .
[Para. (v) added by s. 8 (b) of Act 90 of 1962, substituted by s. 13 (1) (n) of Act 89 of 1969 and by s. 3 (1) (d) of Act
108 of 1986 and deleted by s. 10 (1) (s) of Act 141 of 1992.]
(vA). . .
[Para. (vA) inserted by s. 7 (1) (e) of Act 90 of 1972,
substituted by s. 3 (1) (e) of Act 108 of 1986 and deleted by s. 10 (1) (s) of Act 141 of 1992.]
(w) . . .
[Para. (w) added by s. 8 (b) of Act 90 of 1962, amended
by s. 10 of Act 95 of 1967, by s. 13 (1) (o) of Act 89 of 1969 and by s. 10 (1) (m) of Act 85 of 1974, substituted by s. 10 (1) (t) of Act 141 of 1992, amended by s. 7 (1) (o) of Act 113 of 1993 and deleted by s. 29 (1) (e) of Act 30 of 1998.]
(x) . . .
[Para. (x) added by s. 8 (b) of Act 90 of 1962, substituted
by s. 10 (c) of Act 88 of 1965, by s. 11 (d) of Act 55 of 1966 and by s. 8 (1) (d) of Act 76 of 1968, amended by s. 9 (d) of Act 88 of 1971, substituted by s. 8 (1) (d) of Act 69 of 1975 and amended by s. 7 (1) (h) of Act 104 of 1979, by s. 8 (1) (k) of Act 96 of 1981, by s. 9 (1) (f) of Act 94 of 1983, by s. 10 (1) (o) of Act 101 of 1990, by s. 12 (1) (l) of Act 129 of 1991, by s. 10 (1) (u) of Act 141 of 1992, by s. 7 (1) (q) of Act 113 of 1993, by s. 10 (1) (e) and (f) of Act 21 of 1995, by s. 26 (1) (m) of Act 45 of 2003, by s. 2 (2) (b) of Act 8 of 2007, by s. 1 (2) (c) of Act 3 of 2008, by s. 9 (h) of Act 3 of 2008 and by s. 18 (1) (v) of Act 7 of 2010 and deleted by s. 18 (1) (w) of Act 7 of 2010.]
(y) any government grant or government scrapping payment received or accrued in terms of any programme or scheme which has been approved in terms of the national annual budget process and has been identi ed by the Minister by notice in the Gazette with effect from a date speci ed by the Minister in that notice (including any date that precedes the date of such notice) for purposes of this paragraph, having regard to—
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SAIT CompendIum oF TAx LegISLATIon VoLume 1