Page 423 - SAIT Compendium 2016 Volume1

Ninth Schedule INCOME TAX ACT 58 OF 1962 Tenth Schedule
(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) 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).
(j) 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).
(k) Educational enrichment, academic support, supplementary tuition or outreach programmes for the poor and needy.
(l) Training of persons employed in the national, provincial and local spheres of government, for purposes of capacity building in those spheres of government.
[Sub-para. (l) added by s. 129 of Act 45 of 2003.]
(m) Career guidance and counseling services provided to persons attending any school or higher education institution
as envisaged in subparagraphs (a) and (b).
[Sub-para. (m) added by s. 129 of Act 45 of 2003 and substituted by s. 84 of Act 31 of 2005.]
(n) 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).
[Sub-para. (n) added by s. 129 of Act 45 of 2003.]
(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) added by s. 129 of Act 45 of 2003 and substituted by s. 89 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. 83 (1) of Act 17 of 2009 and substituted by s. 153 of Act 31 of 2013 – date of commencement:
12 December 2013.]
4 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—
(i) is or will fall under a uni ed or co-ordinated system of management without compromising national sovereignty; and
[Item (i) substituted by s. 69 of Act 8 of 2007.]
(ii) has been established with the explicit purpose of supporting the conservation of biological diversity, job creation, free movement of animals and tourists across the international boundaries of the peace park, and the building of peace and understanding between the nations concerned.
[Para. 4 substituted by s. 61 of Act 20 of 2006.]
5 Land and housing
(a) The development, construction, upgrading, conversion or procurement of housing units for the bene t of persons whose monthly household income is equal to or less than R15 000 or any greater amount determined by the Minister of Finance by notice in the Gazette after consultation with the Minister of Housing.
[Sub-para. (a) substituted by s. 62 of Act 20 of 2006, amended by s. 1 (2) (c) of Act 3 of 2008 and substituted by s. 13 (1) of Act 21 of 2012 – date of commencement deemed to have been 1 March 2012; the substituted subparagraph applies in respect of years of assessment commencing on or after that date.]
(b) The development, servicing, upgrading or procurement of stands, or the provision of building materials, for purposes of the activities contemplated in subparagraph (a).
(c) Building and equipping of clinics or crèches for the bene t of the poor and needy.
(d) The protection, enforcement or improvement of the rights of poor and needy tenants, labour tenants or occupiers, to use or occupy land or housing.
(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.
1 De nitions
[Para. 5 added by s. 130 of Act 45 of 2003.]
Tenth Schedule
OIL AND GAS ACTIVITIES
(Section 26B)
[Tenth Schedule added by s. 63 (1) of Act 20 of 2006.]
For purposes of this Schedule, unless the context otherwise indicates—
‘exploration’ means the acquisition, processing and analysis of geological and geophysical data or the undertaking of activities in verifying the presence or absence of hydrocarbons (up to and including the appraisal phase) conducted for the purpose of determining whether a reservoir is economically feasible to develop;
[De nition of ‘exploration’ substituted by s. 87 (1) (a) of Act 35 of 2007 and by s. 154 (1) (a) of Act 31 of 2013 – date of commencement: 1 April 2014; the substitution applies in respect of years of assessment commencing on or after that date.]
SAIT CompendIum oF TAx LegISLATIon VoLume 1 415
INCOME TAX ACT – SCHEDULES