Page 21 - SAIT Compendium 2016 Volume1

INCOME TAX ACT 58 OF 1962
Part IVC
Withholding tax on service fees
[Part IVC inserted by s. 99 (1) of Act 31 of 2013 – Pendlex.]
[S. 51B inserted by s. 99 (1) of Act 31 of 2013 – Pendlex.]
51C Liability for tax
[S. 51C inserted by s. 99 (1) of Act 31 of 2013 – Pendlex.]
51D Exemption from withholding tax on service fees
[S. 51D inserted by s. 99 (1) of Act 31 of 2013 – Pendlex.]
51E Withholding of withholding tax on service fees by payers of service fees
[S. 51E inserted by s. 99 (1) of Act 31 of 2013 – Pendlex.]
51F Payment and recovery of tax
[S. 51F inserted by s. 99 (1) of Act 31 of 2013 – Pendlex.]
51G Refund of withholding tax on service fees
[S. 51G inserted by s. 99 (1) of Act 31 of 2013 – Pendlex.]
51H Currency of payments made to Commissioner
51A De nitions
51B Levy of withholding tax on service fees
52 .. .
53 .. .
54 Levy of donations tax
[S. 51H inserted by s. 99 (1) of Act 31 of 2013 – Pendlex.]
[S. 52 repealed by s. 34 (1) of Act 101 of 1990.]
[S. 53 repealed by s. 35 (1) of Act 101 of 1990.]
Part V Donations tax
[S. 54 substituted by s. 24 of Act 90 of 1988.]
64A .. .
[S. 63 repealed by s. 271 of Act 28 of 2011.]
Part VI
[Part VI substituted by s. 4 of Act 136 of 1991 and repealed by s. 24 (1) of Act 28 of 1997.]
[S. 64A inserted by s. 4 of Act 136 of 1991 and repealed by s. 24 (1) of Act 28 of 1997.]
Part VII
Secondary tax on companies
[Part VII inserted by s. 34 (1) of Act 113 of 1993.]
[S. 51A inserted by s. 99 (1) of Act 31 of 2013 – Pendlex.]
55 De nitions for purposes of this Part
56 Exemptions
57 Disposals by companies under donations at the instance of any person
[S. 57 substituted by s. 26 of Act 21 of 1995 and by s. 73 (2) of Act 24 of 2011.]
57A Donations by spouses married in community of property
[S. 57A inserted by s. 27 of Act 21 of 1995.]
58 Property disposed of under certain transactions deemed to have been disposed of under a donation
59 Persons liable for the tax
60 Payment and assessment of the tax
61 Extension of scope of certain provisions of Act for purposes of donations tax
62 Value of property disposed of under donations
63 .. .
64 Rate of donations tax
64B Levy and recovery of secondary tax on companies
[S. 64B inserted by s. 34 (1) of Act 113 of 1993.]
64C Certain amounts distributed deemed to be dividends
64D De nitions
64E Levy of tax
[S. 64C inserted by s. 34 (1) of Act 113 of 1993.]
Part VIII
Dividends tax
[Part VIII inserted by s. 56 (1) of Act 60 of 2008.]
[S. 64D inserted by s. 56 (1) of Act 60 of 2008.]
[S. 64E inserted by s. 56 (1) of Act 60 of 2008.]
[S. 64EA inserted by s. 77 (1) of Act 24 of 2011.]
[S. 64EB inserted by s. 85 (1) of Act 22 of 2012 and substituted by s. 103 (1) of Act 31 of 2013.]
SAIT CompendIum oF TAx LegISLATIon VoLume 1 13
64EA Liability for tax
64EB Deemed bene cial owners of dividends
INCOME TAX ACT