Page 299 - SAIT Compendium 2016 Volume1

s 74 INCOME TAX ACT 58 OF 1962 s 80A
by s. 51 of Act 60 of 2001, by s. 67 of Act 45 of 2003 and by s. 6 of Act 61 of 2008 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
74A and 74B . . .
[Ss. 74A and 74B inserted by s. 14 of Act 46 of 1996 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
74C . . .
[S. 74C inserted by s. 14 of Act 46 of 1996, amended by s. 28 of Act 28 of 1997 and by s. 43 (a), (b), (c) and (d) of Act 30 of 2000 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
74D . . .
[S. 74D inserted by s. 14 of Act 46 of 1996, amended by s. 29 of Act 28 of 1997 and by s. 38 of Act 53 of 1999 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
75 . . .
76G . . .
[S. 76G inserted by s. 12 (1) of Act 34 of 2004, amended by s. 4 (1) of Act 9 of 2007, by s. 8 (1) (a), (b) and (c) of Act 61 of 2008 and by s. 16 of Act 8 of 2010 and repealed by s. 271 of Act 28 of 2011 – date of commencement:
1 October 2012.]
76H to 76N inclusive . . .
[S. 76H to 76N inclusive inserted by s. 12 (1) of Act 34 of 2004 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
76O . . .
[S. 76O inserted by s. 12 (1) of Act 34 of 2004, amended by s. 9 of Act 61 of 2008 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
76P to 76S inclusive . . .
[S. 76P to 76S inclusive inserted by s. 12 (1) of Act 34 of 2004 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
Part II
[Part II repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
77 . . .
[S. 77 amended by s. 25 (a), (b) and (c) of Act 69 of 1975, by s. 41 (a) of Act 101 of 1990, by s. 35 of Act 129 of 1991, by s. 31 of Act 21 of 1995 and by s. 46 (1) (a) and (b) of Act 74 of 2002 and repealed by s. 271 of Act 28 of 2011– date of commencement: 1 October 2012.]
78 . . .
[S. 78 amended by s. 25 of Act 5 of 2001, by s. 27 (1) (a) and (b) of Act 30 of 2002, by s. 47 (1) (a), (b) and (c) of Act 74 of 2002 and by s. 13 of Act 34 of 2004 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
79 . . .
[S. 79 amended by s. 26 (1) (a) and (b) of Act 69 of 1975, by s. 23 of Act 91 of 1982, by s. 32 of Act 21 of 1995, by s. 23 (1) of Act 36 of 1996, by s. 14 (1) (a) and (b) of Act 34 of 2004, by s. 33 (a) and (b) of Act 20 of 2006, by s. 5 (1) (a) and (b) of Act 9 of 2007 and by s. 26 of Act 5 of 2001 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
79A . . .
[S. 79A inserted by s. 28 of Act 30 of 2002 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
79B . . .
[S. 79B inserted by s. 48 (1) of Act 74 of 2002, amended by s. 70 of Act 45 of 2003 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
80 . . .
[S. 80 repealed by s. 271 of Act 28 of 2011 – date of
commencement: 1 October 2012.] Part IIA (ss. 80A–80L)
[Part IIA inserted by s. 34 (1) of Act 20 of 2006.]
80A Impermissible tax avoidance arrangements
An avoidance arrangement is an impermissible avoidance arrangement if its sole or main purpose was to obtain a tax bene t and—
(a) in the context of business—
[S. 75 amended by s. 40 of Act 101 of 1990, by s. 34 (a) and (b) of Act 129 of 1991, by s. 30 of Act 141 of 1992, by s. 35 of Act 113 of 1993, by s. 27 of Act 21 of 1994, by s. 15 of Act 46 of 1996, by s. 39 (a) and (c) of Act 53 of 1999, by s. 44 of Act 30 of 2000, by s. 23 of Act 5 of 2001, by s. 18 (b) of Act 19 of 2001, by s. 52 (b) of Act 60 of 2001, by s. 45 of Act 74 of 2002, by s. 68 (1) of Act 45 of 2003, by s. 19 of Act 16 of 2004, by s. 11 (1) (a) and (b) of Act 34 of 2004 and by s. 12 (a) and (c) of Act 32 of 2005 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
75A . . .
[S. 75A inserted by s. 42 (1) of Act 30 of 1998, amended by s. 40 (a) and (b) of Act 53 of 1999 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
75B . . .
[S. 75B inserted by s. 15 (1) of Act 4 of 2008 and by s. 7 (1) of Act 61 of 2008 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
76 . . .
[S. 76 amended by s. 24 of Act 5 of 2001 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
76A . . .
[S. 76A inserted by s. 69 (1) of Act 45 of 2003, amended
by s. 13 of Act 32 of 2005 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 – date of commencement: 1 October 2012.]
76B to 76D inclusive . . .
[S. 76B to 76D inclusive inserted by s. 12 (1) of Act 34 of 2004 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
76E . . .
[S. 76E inserted by s. 12 (1) of Act 34 of 2004, amended by s. 15 (a) and (b) of Act 8 of 2010 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
76F . . .
[S. 76F inserted by s. 12 (1) of Act 34 of 2004 and repealed by s. 271 of Act 28 of 2011 – date of commencement:
1 October 2012.]
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INCOME TAX ACT – SECTIONS