Page 329 - SAIT Compendium 2016 Volume1

Fourth Schedule INCOME TAX ACT 58 OF 1962 Fourth Schedule
(iii) any pension or additional pension under the Aged Persons Act, 1967 (Act 81 of 1967), or the Blind Persons Act, 1968 (Act 26 of 1968), any disability grant or additional or supplementary allowance under the Disability Grants Act, 1968 (Act 27 of 1968), or any grant or contribution under the provisions of section 89 of the Children’s Act, 1960 (Act 33 of 1960);
(iv) .. .
(v) . . .
[Para. (iii) substituted by s. 47 (1) (c) of Act 85 of 1974.] [Para. (iv) deleted by s. 44 (1) (f) of Act 101 of 1990.]
[Para. (v) substituted by s. 24 of Act 52 of 1970 and deleted by s. 6 (c) of Act 30 of 1984.]
(vi) any amount paid or payable to any employee wholly in reimbursement of expenditure actually incurred by such
employee in the course of his employment;
[Para. (vi) substituted by s. 20 of Act 70 of 1989.]
(vii) . . .
[Para. (vii) substituted by s. 44 (1) (g) of Act 101 of 1990 and by s. 33 (c) of Act 141 of 1992 and deleted by s. 19 (1) (e) of Act 19 of 2001.]
(viii) any annuity under an order of divorce or decree of judicial separation or under any agreement of separation;
[De nition of ‘remuneration’ amended by s. 44 (1) (d) of Act 101 of 1990, by s. 33 (a) of Act 141 of 1992 and by s. 32 (1) (a) of Act 30 of 2002.]
‘representative employer’ means—
(a) in the case of any company, the public of cer of that company, or, in the event of such company being placed under
business rescue in terms of Chapter 6 of the Companies Act, in liquidation or under judicial management, the business rescue practitioner, liquidator or judicial manager, as the case may be;
[Para. (a) substituted by s. 7 (1) (d) of Act 44 of 2014 – date of commencement: 20 January 2015.]
(b) in the case of any municipality or any body corporate or unincorporated (other than a company or a partnership), any manager, secretary, of cer or other person responsible for paying remuneration on behalf of such municipality or body;
[Para. (b) substituted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(c) in the case of a person under legal disability, any guardian, curator, administrator or other person having the
management or control of the affairs of the person under legal disability; or
(d) in the case of any employer who is not resident in the Republic, any agent of such employer having authority to pay
remuneration,
[Para. (d) substituted by s. 49 (1) (e) of Act 31 of 2005.]
who resides in the Republic, but nothing in this de nition shall be construed as relieving any person from any liability,
responsibility or duty imposed upon him or her by this Schedule; and
[De nition of ‘representative employer’ amended by s. 53 (1) (d) of Act 59 of 2000 and by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
‘tax threshold’ in relation to a natural person means the maximum amount of taxable income of that person in respect of a year of assessment which would result in no tax payable when the rates of tax contemplated in section 5 of this Act and the rebates contemplated in section 6 of this Act for that year of assessment are applied to the taxable income of that person.
[De nition of ‘tax threshold’ added by s. 49 (1) (g) of Act 31 of 2005 and amended by s. 39 (h) of Act 20 of 2006.] PART II
EMPLOYEES’ TAX (paras. 2–16) EMPLOYERS TO DEDUCT TAX (paras. 2–11A)
2. (1) Every—
(a) employer who is a resident; or
(b) representative employer in the case of any employer who is not a resident,
(whether or not registered as an employer under paragraph 15) who pays or becomes liable to pay any amount by way of remuneration to any employee shall, unless the Commissioner has granted authority to the contrary, deduct or withhold from that amount, or, where that amount constitutes any lump sum contemplated in paragraph 2 (1) (b) of the Second Schedule, deduct from the employees bene t or minimum individual reserve as contemplated in that paragraph, by way of employees’ tax an amount which shall be determined as provided in paragraph 9, 10, 11 or 12, whichever is applicable, in respect of the liability for normal tax of that employee, or, if such remuneration is paid or payable to an employee who is married and such remuneration is under the provisions of section 7 (2) of this Act deemed to be income of the employee’s spouse, in respect of such liability of that spouse, and shall, subject to the Employment Tax Incentive Act, 2013, pay the amount so deducted or withheld to the Commissioner within seven days after the end of the month during which the amount was deducted or withheld, or in the case of a person who ceases to be an employer before the end of such month, within seven days after the day on which that person ceased to be an employer, or in either case within such further period as the Commissioner may approve.
[Words following para. (b) substituted by s. 13 of Act 26 of 2013 – date of commencement: 1 January 2014.]
[Sub-para. (1) amended by s. 23 (a) of Act 72 of 1963, substituted by s. 29 (1) (a) of Act 55 of 1966, by s. 38 of Act 88 of 1971, by s. 45 (a) of Act 129 of 1991 and by s. 54 of Act 59 of 2000 and amended by s. 65 (1) of Act 35 of 2007 and by s. 18 (1) (a) of Act 18 of 2009.]
(1A) Notwithstanding the provisions of subparagraph (1), a person shall not be required to deduct or withhold employee’s tax in respect of any year of assessment of a company or trust solely by virtue of paragraph (c) of the de nition of ‘personal service provider’ where the company or trust has in respect of such year of assessment provided
SAIT CompendIum oF TAx LegISLATIon VoLume 1 321
INCOME TAX ACT – SCHEDULES