Page 422 - SAIT Compendium 2016 Volume1

Ninth Schedule INCOME TAX ACT 58 OF 1962 Ninth Schedule
(b) The care or counseling of poor and needy persons where more than 90 per cent of those persons to whom the care or counseling are provided are over the age of 60.
(c) The care or counseling of, or the provision of education programmes relating to, physically or mentally abused and
traumatised persons.
(d) The provision of disaster relief.
South Africa.
(j) The promotion or advocacy of human rights and democracy.
Minister by way of regulation.
(q) The promotion of access to media and a free press.
[Sub-para. (c) added by s. 127 of Act 45 of 2003.] [Sub-para. (d) added by s. 127 of Act 45 of 2003.]
(e) The rescue or care of persons in distress.
[Sub-para. (e) added by s. 127 of Act 45 of 2003.]
(f) The provision of poverty relief.
[Sub-para. (f) added by s. 127 of Act 45 of 2003.]
(g) Rehabilitative care or counseling or education of prisoners, former prisoners and convicted offenders and persons
awaiting trial.
[Sub-para. (g) added by s. 127 of Act 45 of 2003.]
(h) The rehabilitation, care or counseling of persons addicted to a dependence-forming substance or the provision of
preventative and education programmes regarding addiction to dependence-forming substances.
[Sub-para. (h) added by s. 127 of Act 45 of 2003.]
(i) Con ict resolution, the promotion of reconciliation, mutual respect and tolerance between the various peoples of
[Sub-para. (i) added by s. 127 of Act 45 of 2003.] [Sub-para. (j) added by s. 127 of Act 45 of 2003.]
(k) The protection of the safety of the general public.
[Sub-para. (k) added by s. 127 of Act 45 of 2003.]
(l) The promotion or protection of family stability.
[Sub-para. (l) added by s. 127 of Act 45 of 2003.]
(m) The provision of legal services for poor and needy persons.
[Sub-para. (m) added by s. 127 of Act 45 of 2003.]
(n) The provision of facilities for the protection and care of children under school-going age of poor and needy parents. [Sub-para. (n) added by s. 127 of Act 45 of 2003.]
(o) The promotion or protection of the rights and interests of, and the care of, asylum seekers and refugees. [Sub-para. (o) added by s. 127 of Act 45 of 2003.]
(p) Community development for poor and needy persons and anti-poverty initiatives, including—
(i) the promotion of community-based projects relating to self-help, empowerment, capacity building, skills
development or anti-poverty;
(ii) the provision of training, support or assistance to community-based projects contemplated in item (i); or
(iii) the provision of training, support or assistance to emerging micro enterprises to improve capacity to start and manage businesses, which may include the granting of loans on such conditions as may be prescribed by the
2 Health care
(a) The provision of health care services to poor and needy persons.
(b) The care or counseling of terminally ill persons or persons with a severe physical or mental disability, and the counseling of their families in this regard.
(c) The prevention of HIV infection, the provision of preventative and education programmes relating to HIV/AIDS.
(d) The care, counseling or treatment of persons af icted with HIV/AIDS, including the care or counseling of their families and dependants in this regard.
(e) The provision of blood transfusion, organ donor or similar services. [Sub-para. (e) added by s. 128 of Act 45 of 2003.]
(f) The provision of primary health care education, sex education or family planning. [Sub-para. (f) added by s. 128 of Act 45 of 2003.]
3 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. 64 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.
414 SAIT CompendIum oF TAx LegISLATIon VoLume 1
[Sub-para. (p) added by s. 127 of Act 45 of 2003.] [Sub-para. (q) added by s. 127 of Act 45 of 2003.]