Page 22 - SAIT Compendium 2016 Volume1

INCOME TAX ACT 58 OF 1962
64F Exemption from tax in respect of dividends other than dividends in specie
[S. 64F inserted by s. 56 (1) of Act 60 of 2008 and amended by s. 78 (1) (a) of Act 24 of 2011.]
64FA Exemption from and reduction of tax in respect of dividends in specie
[S. 64FA inserted by s. 79 (1) of Act 24 of 2011.]
64G Withholding of dividends tax by companies declaring and paying dividends
[S. 64G inserted by s. 56 (1) of Act 60 of 2008 and substituted by s. 53 (1) of Act 17 of 2009.]
64H Withholding of dividends tax by regulated intermediaries
[S. 64H inserted by s. 56 (1) of Act 60 of 2008 and substituted by s. 53 (1) of Act 17 of 2009.]
64I Withholding of dividends tax by insurers
[S. 64I inserted by s. 56 (1) of Act 60 of 2008 and substituted by s. 53 (1) of Act 17 of 2009.]
64J STC credit
[S. 64J inserted by s. 56 (1) of Act 60 of 2008 and substituted by s. 53 (1) of Act 17 of 2009.]
64K Payment and recovery of tax
[S. 64K inserted by s. 56 (1) of Act 60 of 2008.]
64L Refund of tax in respect of dividends declared and paid by companies
[S. 64L inserted by s. 56 (1) of Act 60 of 2008 and substituted by s. 53 (1) of Act 17 of 2009.]
64LA Refund of tax in respect of dividends in specie
[S. 64LA inserted by s. 6 of Act 44 of 2014.]
64M Refund of tax in respect of dividends paid by regulated intermediaries
[S. 64M added by s. 53 (1) of Act 17 of 2009.]
64N Rebate in respect of foreign taxes on dividends
[S. 64N added by s. 53 (1) of Act 17 of 2009.]
Part IX . . .
[Part IX inserted by s. 54 (1) of Act 17 of 2009 and repealed by s. 85 (1) of Act 24 of 2011.]
64O to 64R inclusive . . .
[Ss. 64O to 64R inclusive inserted by s. 54 (1) of Act 17 of 2009 and repealed by s. 85 (1) of Act 24 of 2011.]
65 . . .
CHAPTER III GENERAL PROVISIONS Part I
Returns
[S. 65 substituted by s. 60 of Act 45 of 2003 and by s. 8 of Act 32 of 2005 and repealed by s. 271 of Act 28 of 2011.]
66 Notice by Commissioner requiring returns for assessment of normal tax under this Act
67 Registration as taxpayer
67A ...
[S. 67 repealed by s. 32 of Act 129 of 1991 and inserted by s. 62 of Act 45 of 2003.]
[S. 67A inserted by s. 9 of Act 34 of 2004 and repealed by s. 271 of Act 28 of 2011.]
[Heading substituted by s. 271 of Act 28 of 2011.]
68 Income and capital gain of married persons and minor children
69 and 70 . . .
70A . . .
[S. 68 substituted by s. 20 of Act 5 of 2001.] [Ss. 69 and 70 repealed by s. 271 of Act 28 of 2011.]
[S. 70A inserted by s. 21 of Act 5 of 2001, substituted by s. 49 (1) of Act 60 of 2001, by s. 40 (1) of Act 74 of 2002 and by s. 10 (1) of Act 18 of 2009 and repealed by s. 271 of Act 28 of 2011.]
70B .. .
71 .. .
72 .. .
[S. 70B inserted by s. 21 of Act 5 of 2001 and repealed by s. 271 of Act 28 of 2011.]
[S. 71 substituted by s. 41 of Act 74 of 2002 and repealed by s. 271 of Act 28 of 2011.]
[S. 72 repealed by s. 11 of Act 18 of 2009.]
72A Return relating to controlled foreign company
73 .. . 73A .. .
[S. 72A inserted by s. 46 of Act 59 of 2000 and substituted by s. 65 (1) of Act 45 of 2003.]
[S. 73 repealed by s. 271 of Act 28 of 2011.]
[S. 73A inserted by s. 22 of Act 5 of 2001, amended by s. 66 (a) and (b) of Act 45 of 2003 and repealed by s. 271 of Act
73B and 73C 73C .. . 74 . . .
28 of 2011.]
[Ss. 73B and 73C inserted by s. 22 of Act 5 of 2001 and repealed by s. 271 of Act 28 of 2011.]
[S. 73C inserted by s. 12 (1) of Act 18 of 2009.]
[S. 74 substituted by s. 14 of Act 46 of 1996 and repealed by s. 271 of Act 28 of 2011.]
. . .
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SAIT CompendIum oF TAx LegISLATIon VoLume 1