Page 23 - SAIT Compendium 2016 Volume1
P. 23
INCOME TAX ACT 58 OF 1962
74A to 74D inclusive . . .
[Ss. 74A to 74D inclusive inserted by s. 14 of Act 46 of 1996 and repealed by s. 271 of Act 28 of 2011.]
75 .. .
75A .. .
75B .. .
76 .. . 76A .. .
[S. 75 repealed by s. 271 of Act 28 of 2011.]
[S. 75A inserted by s. 42 (1) of Act 30 of 1998 and repealed by s. 271 of Act 28 of 2011.] [S. 75B inserted by s. 15 (1) of Act 4 of 2008 and repealed by s. 271 of Act 28 of 2011.] [S. 76 repealed by s. 271 of Act 28 of 2011.]
[S. 76A inserted by s. 69 (1) of Act 45 of 2003 and repealed by s. 5 (1) of Act 21 of 2006.]
Part IA
[Part IA inserted by s. 12 (1) of Act 34 of 2004 and repealed by s. 271 of Act 28 of 2011.]
76B to 76S inclusive . . .
[Ss. 76B to 76S inclusive inserted by s. 12 (1) of Act 34 of 2004 and repealed by s. 271 of Act 28 of 2011.]
77 to 79 inclusive
79A .. .
79B .. .
80 .. .
. . .
Part II
[Part II repealed by s. 271 of Act 28 of 2011.]
[Ss. 77 to 79 inclusive repealed by s. 271 of Act 28 of 2011.]
[S. 79A inserted by s. 28 of Act 30 of 2002 and repealed by s. 271 of Act 28 of 2011.]
[S. 79B inserted by s. 48 of Act 74 of 2002 and repealed by s. 271 of Act 28 of 2011.]
[S. 80 repealed by s. 271 of Act 28 of 2011.]
Part IIA
[Part IIA inserted by s. 34 (1) of Act 20 of 2006.]
80A Impermissible tax avoidance arrangements
[S. 80A inserted by s. 34 (1) of Act 20 of 2006.]
80B Tax consequences of impermissible tax avoidance
[S. 80B inserted by s. 34 (1) of Act 20 of 2006.]
80C Lack of commercial substance
80D Round trip  nancing
80E Accommodating or tax-indifferent parties
80I Use in the alternative
80J Notice
80K Interest
80L De nitions
[S. 80H inserted by s. 34 (1) of Act 20 of 2006.] [S. 80I inserted by s. 34 (1) of Act 20 of 2006.] [S. 80J inserted by s. 34 (1) of Act 20 of 2006.] [S. 80K inserted by s. 34 (1) of Act 20 of 2006.]
[S. 80L inserted by s. 34 (1) of Act 20 of 2006.]
Part IIB
[S. 80C inserted by s. 34 (1) of Act 20 of 2006.] [S. 80D inserted by s. 34 (1) of Act 20 of 2006.]
[S. 80E inserted by s. 34 (1) of Act 20 of 2006.]
80F Treatment of connected persons and accommodating or tax-indifferent parties
[S. 80F inserted by s. 34 (1) of Act 20 of 2006.] [S. 80G inserted by s. 34 (1) of Act 20 of 2006.]
80G Presumption of purpose
80H Application to steps in or parts of an arrangement
[Part IIB inserted by s. 6 (1) of Act 21 of 2006 and repealed by s. 271 of Act 28 of 2011.]
80M to 80Q inclusive . . .
[Ss. 80M to 80Q inserted by s. 6 (1) of Act 21 of 2006 and repealed by s. 271 of Act 28 of 2011.]
80R . . .
[S. 80R inserted by s. 6 (1) of Act 21 of 2006, amended by s. 10 of Act 61 of 2008 and repealed by s. 271 of Act 28 of 2011.]
80S and 80T . . .
[S. 80S and s. 80T inserted by s. 6 (1) of Act 21 of 2006 and repealed by s. 271 of Act 28 of 2011.]
Part III
[Part III repealed by s. 271 of Act 28 of 2011.]
81 . . .
SAIT CompendIum oF TAx LegISLATIon VoLume 1 15
[S. 81 amended by s. 53 (1) (a) of Act 60 of 2001 and repealed by s. 271 of Act 28 of 2011.]
INCOME TAX ACT


































































































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