Page 420 - SAIT Compendium 2016 Volume1

Ninth Schedule INCOME TAX ACT 58 OF 1962 Ninth Schedule for the bene t of the poor and needy.
[Sub-para. (d) substituted by s. 125 (1) (c) of Act 45 of 2003.]
(e) The promotion, facilitation and support of access to land and use of land, housing and infrastructural development
for promoting of cial land reform programmes.
(f) Granting of loans for purposes of subparagraph (a) or (b), and the provision of security or guarantees in respect of
such loans, subject to such conditions as may be prescribed by the Minister by way of regulation.
[Sub-para. (f) substituted by s. 60 (b) of Act 20 of 2006.]
(g) The protection, enforcement or improvement of the rights of poor and needy tenants, labour tenants or occupiers,
to use or occupy land or housing.
(h) The provision of training, support or assistance to emerging farmers in order to improve capacity to start and
manage agricultural operations.
[Sub-para. (h) added by s. 81 (1) of Act 17 of 2009.]
4 Education and development
(a) The provision of education by a ‘school’ as de ned in the South African Schools Act, 1996 (Act 84 of 1996).
(b) The provision of ‘higher education’ by a ‘higher education institution’ as de ned in terms of the Higher Education Act, 1997 (Act 101 of 1997).
(c) ‘adult basic education and training’, as de ned in the Adult Basic Education and Training Act, 2000, (Act 52 of 2000), including literacy and numeracy education.
(d) ‘further education and training’ provided by a ‘public college’ or ‘private college’ as de ned in the Further Education and Training Colleges Act, 2006 (Act 16 of 2006), which is registered in terms of that Act.
[Sub-para. (d) substituted by s. 63 of Act 3 of 2008.]
(e) Training for unemployed persons with the purpose of enabling them to obtain employment.
(f) The training or education of persons with a severe physical or mental disability.
(g) The provision of bridging courses to enable educationally disadvantaged persons to enter a higher education institution as envisaged in subparagraph (b).
(h) The provision of educare or early childhood development services for pre-school children.
(i) Training of persons employed in the national, provincial and local spheres of government, for purposes of capacity building in those spheres of government.
(j) The provision of school buildings or equipment for public schools and educational institutions engaged in public bene t activities contemplated in subparagraphs (a) to (h).
(k) Career guidance and counseling services provided to persons attending any school or higher education institution as envisaged in subparagraphs (a) and (b).
[Sub-para. (k) substituted by s. 82 of Act 31 of 2005.]
(l) The provision of hostel accommodation to students of a public bene t organisation contemplated in section 30 or
an institution, board or body contemplated in section 10 (1) (cA) (i), carrying on activities envisaged in subparagraphs (a) to (g).
(m) Programmes addressing needs in education provision, learning, teaching, training, curriculum support, governance, whole school development, safety and security at schools, pre-schools or educational institutions as envisaged in subparagraphs (a) to (h).
(n) Educational enrichment, academic support, supplementary tuition or outreach programmes for the poor and needy.
(o) The provision of scholarships, bursaries, awards and loans for study, research and teaching on such conditions as may be prescribed by the Minister by way of regulation in the Gazette.
[Sub-para. (o) substituted by s. 87 of Act 60 of 2008.]
(p) The provision or promotion of educational programmes with respect to nancial services and products, carried on
under the auspices of a public entity listed under Schedule 3A of the Public Finance Management Act.
[Sub-para. (p) added by s. 82 (1) of Act 17 of 2009 and substituted by s. 151 of Act 31 of 2013 – date of commencement: 12 December 2013.]
5 Religion, belief or philosophy
(a) The promotion or practice of religion which encompasses acts of worship, witness, teaching and community service based on a belief in a deity.
(b) The promotion and/or practice of a belief.
(c) The promotion of, or engaging in, philosophical activities.
6 Cultural
(a) The advancement, promotion or preservation of the arts, culture or customs.
(b) The promotion, establishment, protection, preservation or maintenance of areas, collections or buildings of historical or cultural interest, national monuments, national heritage sites, museums, including art galleries, archives and libraries.
(c) The provision of youth leadership or development programmes.
7 Conservation, environment and animal welfare
(a) Engaging in the conservation, rehabilitation or protection of the natural environment, including ora, fauna or the biosphere.
(b) The care of animals, including the rehabilitation, or prevention of the ill-treatment of animals.
(c) The promotion of, and education and training programmes relating to, environmental awareness, greening, clean- up or sustainable development projects.
(d) The establishment and management of a transfrontier area, involving two or more countries, which—
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