Page 439 - 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
Property Time-sharing Control Act 75 of 1983
8th Sch para. 15 (e) (i)
Public Finance Management Act 1 of 1999
s 1 (def); (def of ‘prescribed rate’; def of ‘public private partnership’; def of ‘water services provider’); s 9 (2) (h); s 11 (gD); s 11D (7) (b); s 18A (2C), (5B), (7) (ii); s 24JA (1) (def of ‘sukuk’ (a)), (7) (a); 9th Sch Part I para. 4 (p); 9th Sch Part II para. 3 (p)
Remuneration of Public Of ce Bearers Act 20 of 1998
s 8 (1) (f)
Restitution of Land Rights Act 22 of 1994
8th Sch para. 64A (a)
Revenue Laws Amendment Act 74 of 2002
s 1 (def of ‘controlled foreign company’; def of ‘gross income’)
Revenue Laws Amendment Act 20 of 2006
s 1 (def of ‘pension fund’ x3; def of ‘water services provider’); s 30A (4)
Revenue Laws Amendment Act 35 of 2007
s 45 (4A) (a)
Revenue Laws Amendment Act 60 of 2008
s 11 (cA)
Road Accident Fund Act 56 of 1996
s 10 (1) (gB)
Sectional Titles Act 95 of 1986
s 10 (1) (e)
Securities Transfer Tax Act 25 of 2007
s 1 (def of ‘securities lending arrangement’)
Self-governing Territories Constitution Act 21 of 1971
s 37F
Share Blocks Control Act 59 of 1980
s 1 (def); s 9C (1); s 10 (1) (e); 8th Sch para. 15 (e) (ii); para. 44 (def of ‘an interest’ (b)); para. 67B (1)
Ship Registration Act 58 of 1998
s 12Q (1)
Short-term Insurance Act 53 of 1998
s 1 (def); 8F (3) (c) & (d); 8FA (3) (c) & (d); s 12J (1); s 23N
(5) (a); s 24JB (1) (def of ‘covered person’ (d)); s 28 (1) (def of ‘premium’, ‘short-term insurance business’, ‘short-term insurer’ & ‘short-term policy’); s 28 (3) (a) & (b), (8) (c); 8th Sch para. 53 (3) (g) & (h)
Skills Development Act 97 of 1998
s 12H (1) & (7)
Skills Development Levies Act 9 of 1999
6th Sch para. 11 (4A)
Social Assistance Act 59 of 1992
s 10 (1) (gA)
South African National Roads Agency Limited and National Roads Act 7 of 1998
s 10 (1) (t); s 24G (1)
South African Reserve Bank Act 90 of 1989
s 1 (def of ‘South African Reserve Bank’); s 23M (1) (def of ‘repo rate’); s 23N (1) (def of ‘repo rate’)
South African Revenue Service Act 34 of 1997
s 1 (def of ‘Commissioner’; def of ‘South African Revenue Service’)
South African Schools Act 84 of 1996
9th Sch Part I para. 4 (a); 9th Sch Part II para. 3 (a)
Special Economic Zones Act 16 of 2014
s 12R (1) (def of ‘qualifying company’ (b); ‘special economic zone’)
Special Pensions Act 69 of 1996
s 10 (1) (gD)
Tax Administration Act 28 of 2012
s 1 (def); def of ‘assessment’; def of ‘of cer’; def of ‘prescribed rate’; def of ‘return’); s 1 (2); s 2 (2); 3 (4) & (6); 6quat (5); s 10A (10); s 11D (14) & (19); s 12I (13), (14) & (21); s 12S (8) & (9); 19 (1); s 35A (7) & (13); s 47G (1); s 49G; s 50D (3) (b); s 50G;
s 51D (1) (b); s 51G; s 64L (1); s 64LA (1); s 64M (1); s 67 (1);
s 80B (2); s 90; s 102 (1A); 1st Sch para. 19 (3); 4th Sch para.
5 (1); para. 6 (1); para. 11C (2); para. 14 (1) & (6); para. 15 (1); para. 17 (8); para. 20 (1) (a) & (b); para. 23A (1); para. 27 (1); 6th Sch para. 11 (6); para. 14; 8th Sch para. 12A (1) (def of ‘debt’)
Taxation Laws Amendment Act 16 of 2004
s 36 (11) (def of ‘capital expenditure’)
Taxation Laws Amendment Act 7 of 2010
s 45 (4A) (b)
SAIT CompendIum oF TAx LegISLATIon VoLume 1 431
INCOME TAX ACT – REFERENCES