Page 438 - 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
Local Government: Municipal Property Rates Act 6 of 2004
s 1 (def of ‘municipal value’)
Local Government: Municipal Systems Act 32 of 2000
s 1 (def of ‘pension fund’); s 9 (2) (h); s 11D (7) (c); s 13quat (6) (c)
Long-term Insurance Act 52 of 1998
s 1 (def); 8F (3) (c) & (d); 8FA (3) (c) & (d); 9D (2) (C); s 9D
(9) (c); 10A (1); s 12J (1); s 23L (1); s 23M (6) (b); s 23N (5)
(a); s 24JB (1) (def of ‘covered person’ (d)); s 29A (1) (def of ‘business’, ‘insurer’, ‘policy’); s 28 (3) (a) & (b), (8) (c); s 29B (6); s 37A (2) (a); 2nd Sch para. 2C; 7th Sch para. 12D (1) (def of ‘fund return’ (c)); 8th Sch para. 31 (1) (b)
Maintenance Act 99 of 1998
s 1 (def of ‘gross income’)
Marine Traf c Act 2 of 1981
s 10 (1) (o)
Marketing Act 59 of 1968
s 27 (2) (g)
Marketing of Agricultural Products Act 47 of 1996
s 1 (def of ‘pension fund’)
Matrimonial Property Act 88 of 1984
s 56 (1) (a)
Medical Schemes Act 131 of 1998
s 1 (def); s 1 (def of ‘bene t fund’); s 6A (4); s 12M (1); 7th Sch para. 12A (1); para. 12B (3A)
Mineral and Petroleum Resources Development Act 28 of 2002
s 1 (def); (def of ‘post-1990 gold mine’); s 11 (hB); s 36 (11) (def of ‘capital expenditure’ (e)); s 37A (1) (d); 8th Sch para. 67C (b); 10th Sch para. 1 (def of ‘oil and gas right’ (a), (b) and (c)); 10th Sch para. 8 (2) (a), (b) & (c); (7) (a) (i), (ii) & (iii)
Minerals Act 50 of 1991
s 1 (def of ‘post-1990 gold mine’); s 36 (11) (def of ‘capital expenditure’)
Mutual Banks Act 124 of 1993
s 24JA (1) (def of ‘bank’ (b)); s 37A (2) (a); s 50A (1) (def of ‘bank’ (b))
National Environmental Management Act 107 of 1998
s 12K (1)
National Environmental Management: Biodiversity Act 10 of 2004
s 37C (1) (a); 1st Sch para. 12 (1A) (b)
National Environmental Management: Protected Areas Act 57 of 2003
s 37C (3); s 37D (1) (a)
National Film and Video Foundation Act 73 of 1997
s 12O (1) & (2) (a)
National Key Points Act 102 of 1980
s 24D (1) (a)
National Quali cations Framework Act 67 of 2008
s 10 (1) (q)
National Sport and Recreation Act 110 of 1998
s 11E
Nonpro t Organisations Act 71 of 1997
s 30 (3C)
Patents Act 57 of 1978
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’ (a)); 8th Sch para. 16 (2) (b)
Pension Funds Act 24 of 1956
s 1 def; (def of ‘pension fund’ x2; def of ‘pension preservation fund’ x4; def of ‘provident fund’; def of ‘provident preservation fund’ x4; def of ‘retirement annuity fund’ x2) ; s 7 (11); 8 (4) (b); 10 (1) (d); s 10 (1) (gE); 2nd Sch para. 2C; 2nd Sch para. 3 (v); 2nd Sch para. 3A (iv); 2nd Sch para. 4 (1) (b); 2nd Sch para. 5 (1) (b) & (d); 2nd Sch para. 6 (1) (b) (ii) & (iv); 4th Sch para. 9 (3) (b); 8th Sch para. 55 (1) (a) (ii)
Plant Breeders’ Rights Act 15 of 1976
8th Sch para. 16 (2) (b)
Prevention and Combating of Corrupt Activities Act 12 of 2004
s 23 (o) (i)
430 SAIT CompendIum oF TAx LegISLATIon VoLume 1