Page 25 - SAIT Compendium 2016 Volume1

102A .. .
104 .. .
105 .. .
105A .. .
106 .. .
[S. 104 repealed by s. 271 of Act 28 of 2011.]
[S. 105 substituted by s. 52 of Act 74 of 2002 and repealed by s. 271 of Act 28 of 2011.] [S. 105A inserted by s. 23 of Act 65 of 1986 and repealed by s. 271 of Act 28 of 2011.] [S. 106 repealed by s. 271 of Act 28 of 2011.]
107 Regulations
107A .. .
107B .. .
[S. 107A inserted by s. 63 (1) of Act 60 of 2001 and repealed by s. 271 of Act 28 of 2011.]
[S. 107B inserted by s. 63 (1) of Act 60 of 2001 and repealed by s. 77 of Act 45 of 2003.]
108 Prevention of or relief from, double taxation
109 .. .
110 .. .
110bis .. .
[S. 109 repealed by s. 31 of Act 141 of 1992.]
[S. 110 repealed by s. 271 of Act 28 of 2011.]
[S. 110bis inserted by s. 18 of Act 6 of 1963 and repealed by s. 39 of Act 28 of 1997.]
INCOME TAX ACT 58 OF 1962
[S. 102A inserted by s. 40 of Act 94 of 1983 and repealed by s. 271 of Act 28 of 2011.]
103 Transactions, operations or schemes for purposes of avoiding or postponing liability for or reducing amounts of taxes on income
111 Repeal of laws
111A . . .
[S. 111A inserted by s. 40 of Act 89 of 1969 and repealed by s. 41 of Act 94 of 1983.]
112
5 6–7
1
Short title and commencement
First Schedule
COMPUTATION OF TAXABLE INCOME DERIVED FROM PASTORAL, AGRICULTURAL OR OTHER FARMING OPERATIONS (paras. 1–20)
Second Schedule
COMPUTATION OF GROSS INCOME DERIVED BY WAY OF LUMP SUM BENEFITS (paras. 1–7)
Bene ts accruing upon retirement and bene ts deemed to have accrued immediately prior to person’s death: deductions
Withdrawal or resignation: winding up: deductions
Third Schedule
LAWS REPEALED
Fourth Schedule
AMOUNTS TO BE DEDUCTED OR WITHHELD BY EMPLOYERS AND PROVISIONAL PAYMENTS IN RESPECT OF NORMAL TAX (paras. 1–34)
[Fourth Schedule added by s. 19 of Act 6 of 1963.]
Part I
De nitions
Part II
Employees’ tax (paras. 2–16)
2–11A Employers to deduct tax
11B . . .
11C Employees’ tax payable in respect of directors of private companies
12–12A. . .
13 Furnishing and obtaining of employees’ tax certi cates 14 Employers to keep records and furnish returns
15 Registration of employers
16 .. .
Part III
Provisional tax (paras. 17–27)
17 Payment of provisional tax
18 .. .
19 Estimates of taxable income to be made by provisional taxpayers
20 Penalty or underpayment of provisional tax as a result of underestimation 20A .. .
SAIT CompendIum oF TAx LegISLATIon VoLume 1 17
INCOME TAX ACT