Page 20 - SAIT Compendium 2016 Volume1

48 De nitions
49C Liability for tax
49D Exemption from withholding tax on royalties
50 .. .
[S. 49H inserted by s. 63 (1) of Act 43 of 2014.]
[S. 50 repealed by s. 32 (1) of Act 101 of 1990.]
Part IVB
Withholding tax on interest
[Part IVB inserted by s. 98 (1) of Act 31 of 2013.]
50A De nitions
50B Levy of withholding tax on interest
50C Liability for tax
50D Exemption from withholding tax on interest
INCOME TAX ACT 58 OF 1962
47G Personal liability of resident
[S. 47J inserted by s. 44 (1) of Act 31 of 2005.]
47K Noti cation of speci ed activity
[S. 47G inserted by s. 44 (1) of Act 31 of 2005.]
[Ss. 47H and 47I inserted by s. 44 (1) of Act 31 of 2005 and repealed by s. 271 of Act 28 of 2011.]
47H and 47I . . .
47J Currency of payments made to Commissioner
[S. 47K inserted by s. 44 (1) of Act 31 of 2005.]
Part IV
Turnover tax payable by micro businesses [Part IV inserted by s. 54 (1) of Act 60 of 2008.]
[S. 48 repealed by s. 30 (1) of Act 101 of 1990 and inserted by s. 54 (1) of Act 60 of 2008.]
48A Imposition of tax
48B Rates
48C Transitional provisions
49 .. .
[S. 48A inserted by s. 54 (1) of Act 60 of 2008.] [S. 48B inserted by s. 54 (1) of Act 60 of 2008.] [S. 48C inserted by s. 54 (1) of Act 60 of 2008.]
[S. 49 repealed by s. 31 (1) of Act 101 of 1990.]
Part IVA
Withholding tax on royalties
[Part IVA inserted by s. 80 (1) of Act 22 of 2012.]
49A De nitions
49B Levy of withholding tax on royalties
[S. 49A inserted by s. 80 (1) of Act 22 of 2012.]
[S. 49B inserted by s. 80 (1) of Act 22 of 2012.]
[S. 49C inserted by s. 80 (1) of Act 22 of 2012.]
[S. 49D inserted by s. 80 (1) of Act 22 of 2012.]
49E Withholding of withholding tax on royalties by payers of royalties
[S. 49E inserted by s. 12 (1) of Act 21 of 2012.]
49F Payment and recovery of tax
[S. 49F inserted by s. 12 (1) of Act 21 of 2012.]
49G Refund of withholding tax on royalties
[S. 49G inserted by s. 12 (1) of Act 21 of 2012.]
49H Currency of payments made to Commissioner
[S. 50A inserted by s. 98 (1) of Act 31 of 2013.]
[S. 50B inserted by s. 98 (1) of Act 31 of 2013.]
[S. 50C inserted by s. 98 (1) of Act 31 of 2013.]
[S. 50D inserted by s. 98 (1) of Act 31 of 2013.]
50E Withholding of withholding tax on interest by payers of interest
[S. 50E inserted by s. 98 (1) of Act 31 of 2013.]
50F Payment and recovery of tax
[S. 50F inserted by s. 98 (1) of Act 31 of 2013.]
50G Refund of withholding tax on interest
[S. 50G inserted by s. 98 (1) of Act 31 of 2013.]
50H Currency of payments made to Commissioner
51 .. . 12
[S. 50H inserted by s. 98 (1) of Act 31 of 2013.]
[S. 51 repealed by s. 33 (1) of Act 101 of 1990.]
SAIT CompendIum oF TAx LegISLATIon VoLume 1