Page 18 - SAIT Compendium 2016 Volume1

31A .. .
[S. 31A inserted by s. 47 (1) of Act 45 of 2003 and repealed by s. 29 (1) of Act 32 of 2004.]
[S. 32 repealed by s. 27 of Act 8 of 2007.]
32 .. .
34 .. .
35 .. .
[S. 33 amended by s. 40 of Act 60 of 2001.]
[S. 34 repealed by s. 19 of Act 90 of 1962.]
[S. 35 repealed by s. 65 (1) of Act 22 of 2012.]
INCOME TAX ACT 58 OF 1962
33 Assessment of owners or charterers of ships or aircraft who are not residents of the Republic
35A Withholding of amounts from payments to non-resident sellers of immovable property
[S. 35A inserted by s. 30 of Act 32 of 2004.]
36 Calculation of redemption allowance and unredeemed balance of capital expenditure in connection with mining operations
37 Calculation of capital expenditure on sale, transfer, lease or cession of mining property
[S. 37 substituted by s. 42 (1) of Act 60 of 2001.]
37A Closure rehabilitation company or trust
[S. 37A inserted by s. 27 of Act 89 of 1969, repealed by s. 26 of Act 94 of 1983 and inserted by s. 27 of Act 20 of 2002.]
37B Deductions in respect of environmental expenditure
[S. 37B inserted by s. 12 (1) of Act 101 of 1978, repealed by s. 22 (1) of Act 21 of 1994 and inserted by s. 48 of Act 35 of 2007.]
37C Deductions in respect of environmental conservation and maintenance
[S. 37C inserted by s. 3 of Act 30 of 1984, repealed by s. 49 of Act 35 of 2007 and inserted by s. 46 (1) of Act 60 of 2008.]
37D Allowance in respect of land conservation in respect of nature reserves or national parks
[S. 37D inserted by s. 27 of Act 101 of 1990, repealed by s. 50 of Act 35 of 2007 and inserted by s. 53 (1) of Act 43 of 2014.]
37E . . .
[S. 37E inserted by s. 3 (1) of Act 136 of 1991, substituted by s. 30 (1) of Act 113 of 1993 and repealed by s. 29 of Act 8 of 2007.]
37F Determination of taxable income derived by persons previously assessable under certain other laws
[S. 37F inserted by s. 24 (1) of Act 21 of 1995.]
37G Determination of taxable income derived from small business undertakings
37H .. .
[S. 37G inserted by s. 24 (1) of Act 21 of 1995.]
[S. 37H inserted by s. 12 (1) of Act 46 of 1996 and repealed by s. 67 (1) of Act 22 of 2012.]
Part IA
Withholding tax on interest
[Part IA inserted by s. 58 (1) of Act 7 of 2010, repealed by s. 68 (1) of Act 22 of 2012 and inserted by s. 69 (1) of Act 22 of 2012 (date of commencement: 1 July 2013). As the said s. 69 (1) of Act 22 of 2012 was repealed, with retrospective effect, by s. 199 (1) of Act 31 of 2013 (date of commencement deemed to have been 30 June 2013) Part IA is therefore deemed not to have been in operation.]
37I . . .
[S. 37I inserted by s. 58 (1) of Act 7 of 2010, repealed by s. 68 (1) of Act 22 of 2012 and inserted by s. 69 (1) of Act 22 of 2012. The said s. 69 (1) of Act 22 of 2012 was repealed, with retrospective effect, by s. 199 (1) of Act 31 of 2013.]
37J . . .
[S. 37J inserted by s. 58 (1) of Act 7 of 2010, repealed by s. 68 (1) of Act 22 of 2012 and inserted by s. 69 (1) of Act 22 of 2012. The said s. 69 (1) of Act 22 of 2012 was repealed, with retrospective effect, by s. 199 (1) of Act 31 of 2013..]
37JA . . .
[S. 37JA inserted by s. 62 (1) of Act 24 of 2011, repealed by s. 68 (1) of Act 22 of 2012 and inserted by s. 69 (1) of Act 22 of 2012. The said s. 69 (1) of Act 22 of 2012 was repealed, with retrospective effect, by s. 199 (1) of Act 31 of 2013.]
37K . . .
[S. 37K added by s. 58 (1) of Act 7 of 2010, repealed by s. 68 (1) of Act 22 of 2012 and added by s. 69 (1) of Act 22 of 2012. The said s. 69 (1) of Act 22 of 2012 was repealed, with retrospective effect, by s. 199 (1) of Act 31 of 2013.]
37L . . .
[S. 37L added by s. 58 (1) of Act 7 of 2010, repealed by s. 68 (1) of Act 22 of 2012 and added by s. 11 (1) of Act 21 of 2012. The said s. 11 of Act 21 of 2012 was repealed, with retrospective effect, by s. 66 (1) of Act 44 of 2014.]
37M . . .
[S. 37M inserted by s. 58 (1) of Act 7 of 2010, substituted by s. 65 (1) of Act 24 of 2011, repealed by s. 68 (1) of Act 22 of 2012 and added by s. 11 (1) of Act 21 of 2012. The said s. 11 of Act 21 of 2012 was repealed, with retrospective effect, by s. 66 (1) of Act 44 of 2014.]
37N . . .
[S. 37N added by s. 66 (1) of Act 24 of 2011, repealed by s. 68 (1) of Act 22 of 2012 and inserted by s. 11 (1) of Act 21 of 2012. The said s. 11 of Act 21 of 2012 was repealed, with retrospective effect, by s. 66 (1) of Act 44 of 2014.]
37O . . .
[S. 37O added by s. 11 (1) of Act 21 of 2012, repealed by s. 68 (1) of Act 22 of 2012 and inserted by s. 11 (1) of Act 21 of 2012. The said s. 11 of Act 21 of 2012 was repealed, with retrospective effect, by s. 66 (1) of Act 44 of 2014.]
10 SAIT CompendIum oF TAx LegISLATIon VoLume 1