Page 436 - SAIT Compendium 2016 Volume1

List of references to other Acts INCOME TAX ACT 58 OF 1962 List of references to other Acts List of references in Income Tax Act to other Acts
Title of Act
Reference in Income Tax Act
Administration of Estates Act 66 of 1965
s 1 (def of ‘executor’); 8th Sch para. 41 (1)
Adult Basic Education and Training Act 52 of 2000
9th Sch Part I para. 4 (c); 9th Sch Part II para. 3 (c)
Aged Persons Act 81 of 1967
4th Sch para. 1 (def of ‘remuneration’)
Armaments Corporation of South Africa, Limited Act 51 of 2003
s 10 (1) (t)
Banks Act 94 of 1990
s 1 (def); s 8F (3) (b); s 8FA (3) (b); s 12J (1); s 23M (1) (def of ‘lending institution’); s 24JA (1) (def of ‘bank’ (a)); s 24JB (1) (def of ‘covered person’); s 37A (2) (a); s 50A (1) (def of ‘bank’ (a))
Blind Persons Act 26 of 1968
4th Sch para. 1 (def of ‘remuneration’)
Broadcasting Act 4 of 1999
s 12O (3)
Children’s Act 33 of 1960
4th Sch para. 1 (def of ‘remuneration’)
Collective Investment Schemes Control Act 45 of 2002
s 1 (def); (def of ‘company’; def of ‘portfolio of a collective investment scheme in participation bonds’; def of ‘portfolio of a collective investment scheme in property’; def of ‘portfolio of a collective investment scheme in securities’; def of ‘portfolio of
a declared collective investment scheme’; def of ‘portfolio of a hedge fund collective investment scheme’); s 37A (2) (a); s 41 (4) (a) (iii); 8th Sch para. 32 (3A) (b) (ii) & (iii)
Companies Act 71 of 2008
s 1 (def); (def of ‘connected person’; def of ‘representative taxpayer’); s 8EA (3) (b) (vi); s 8FA (3) (d); 10 (1) (cA); s 10 (1) (e); s 11E (a); s 12E (4) (a); s 23M (6) (b) (iii); s 23N (5) (a) (iii); s 25BB (1) (def of ‘property company’ (b)); s 25BB (1) (def of ‘property company’ (b)); s 30 (1) (def of ‘public bene t organisation’ (a)); 30A (1); s 30B (1) (def of ‘entity’ (b) (i)); s 38 (2) (b); s 41 (4) (a) (i); s 41 (4) (b) (i); s 44 (14) (c); s 64C (1) (def of ‘share incentive scheme’ (b)); 4th Sch para. 1 (def of ‘representative employer’)
Compensation for Occupational Injuries and Diseases Act 130 of 1993
s 10 (1) (gB); s 10 (1) (t) (x3)
Competition Act 89 of 1998
s 46 (1) (def of ‘unbundling transaction’ (a))
Conservation of Agricultural Resources Act 43 of 1983
s 17A (1)
Constitution of the Republic of South Africa, 1993
s 10 (1) (c)
Constitution of the Republic of South Africa, 1996
s 1 (def of ‘municipality’); s 10 (1) (bA), (yA); 12O (2) (a); 108 (2)
Co-operative Banks Act 40 of 2007
s 12E (4) (a) (ii) (ff); s 24JA (1) (def of ‘bank’ (c)); s 50A (1) (def of ‘bank’ (c)); 6th Sch para. 4 (f)
Co-operative Societies Act 29 of 1939
s 1 (def of ‘speci ed period’); s 27 (1), (2) (b), (5), (5A), (9), ((9): def of ‘agricultural co-operative’)
Co-operatives Act 91 of 1981
s 1 (def of ‘co-operative’); s 27 (5A) & (5B); s 40B
Co-operatives Act 14 of 2005
s 1 (def of ‘co-operative’); s 12C (1) (c); s 12E (4) (a) (ii); s 40B; 6th Sch para. 4 (e)
Copyright Act 98 of 1978
s 1 (def); (def of ‘gross income’; def of ‘trade’); s 7 (2C) (c); s 11 (f); s 11 (gA); s 11 (gC); s 11D (1) (b); s 23I (1) (def of ‘intellectual property’ (d); 8th Sch para. 16 (2) (b)
Deeds Registries Act 47 of 1937
s 35A (15)
Defence Act 44 of 1957
s 8 (3)
Designs Act 195 of 1993
s 1 (def); (def of ‘gross income’; def of ‘trade’); s 7 (2C) (c); s 11 (f); s 11 (gA); s 11 (gB); s 11 (gC); s 11D (1) (b); s 23I (1) (def of ‘intellectual property’ (b)); 8th Sch para. 16 (2) (b)
428 SAIT CompendIum oF TAx LegISLATIon VoLume 1