Page 437 - SAIT Compendium 2016 Volume1

List of references to other Acts INCOME TAX ACT 58 OF 1962 List of references to other Acts
Title of Act
Reference in Income Tax Act
Development Bank of Southern Africa Act 13 of 1997
s 50A (1) (def of ‘Development Bank of Southern Africa’)
Diplomatic Immunities and Privileges Act 37 of 2001
s 18A (1) (bA)
Disability Grants Act 27 of 1968
4th Sch para. 1 (def of ‘remuneration’)
Divorce Act 70 of 1979
s 1 (def of ‘gross income’; def of ‘pension preservation fund’; def of ‘provident preservation fund’); 2nd Sch para. 2 (1) (b) (iA)
Electoral Commission Act 51 of 1996
s 10 (cE)
Electronic Communications Act 36 of 2005
s 40D (1); 8th Sch para. 67D (1)
Employment Tax Incentive Act 26 of 2013
s 10 (s); 4th Sch para. 2 (1) & (2A)
Estate Agency Affairs Act 112 of 1976
s 35A (15)
Estate Duty Act 45 of 1955
s 1 (def); s 19 (8) (a); 8th Sch para. 12A (6) (a) (iii); para. 31 (1) (f) & (2) (b) (i); para. 41 (1) (a)
Expropriation Act 63 of 1975
1st Sch para. 20 (1) (a) (i) & (ii) and (6) (b) (ii)
Financial Advisory and Intermediary Services Act 37 of 2002
s 1 (def of ‘resident’ x2); s 12J (5) (g); s 29B (1) (def of ‘Category III Financial Services Provider’)
Financial Institutions (Protection of Funds) Act 28 of 2001
s 12T (9) (c)
Financial Markets Act 19 of 2012
s 1 (def); (def of ‘JSE Limited Listings Requirements’; def of ‘listed company’; def of ‘listed share’; def of ‘REIT’); s 24JB (1) (def of ‘covered person’ (a)); s 29B (1) (def of ‘market value’ (a) (i)); s 50D (1) (b); s 64D (def of ‘regulated intermediary’ (a)), (b) and (c); 8th Sch para. 1 (def of ‘recognised exchange’ (a))
Financial Services Board Act 97 of 1990
s 1 def; (def of ‘Financial Services Board’; s 3 (5) & (6)); s 12T (8); s 18A (3B); s 29A (1) (def of ‘value of liabilities’ (a))
Friendly Societies Act 25 of 1956 (title amended: “Continuing Education and Training Act”
s 1 (def of ‘bene t fund’); s 12E (4) (a) (ii); 6th Sch para. 4 (g)
Further Education and Training Colleges Act 16 of 2006
9th Sch Part I para. 4 (d); 9th Sch Part II para. 3 (d)
Higher Education Act 101 of 1997
9th Sch Part I para. 4 (b); 9th Sch Part II para. 3 (b)
Hotels Act, 1965
s 13bis (2), (3) & (4)
Immigration Act 13 of 2002
s 1 (def of ‘resident’); s 10 (1) (o) (ii)
Income Tax Act 31 of 1941
s 36 (12); s 107 (3); 1st Sch para. 6 (1) (a); 1st Sch para. 12 (3A) & (6)
Income Tax Act 90 of 1964
2nd Sch para. 4 (2) & (2)bis
Income Tax Act 88 of 1971
s 24A (4)
Industrial Development Corporation Act 22 of 1940
s 50A (1) (def of ‘Industrial Development Corporation’)
Insolvency Act 24 of 1936
s 1 (def of ‘insolvent estate’); 8th Sch para. 11 (2) (i)
Judges’ Remuneration and Conditions of Employment Act 47 of 2001
7th Sch para. 7 (8A)
Labour Relations Act 66 of 1995
s 1 (def of ‘pension preservation fund’; def of ‘provident preservation fund’); 4th Schedule para. 1 (def of ‘employee’)
Local Government: Municipal Demarcation Act 27 of 1998
s 1 (def of ‘municipality’)
Local Government: Municipal Finance Management Act 56 of 2003
s 1 (def of ‘Public Private Partnership’); s 18A (5B), (7) (ii)
SAIT CompendIum oF TAx LegISLATIon VoLume 1 429
INCOME TAX ACT – REFERENCES