Page 444 - SAIT Compendium 2016 Volume1

Table listing de nitions INCOME TAX ACT 58 OF 1962 Table listing de nitions
Income Tax Act
Value-Added Tax Act
Tax Administration Act
Collective Investment Schemes Control Act (s 1)
commencement (s 10A)
commencement date (s 37H)
commencement date (s 1)
commercial accommodation (s 1)
Commissioner (s 1)
Commissioner (s 1)
Commissioner (s 1)
Companies Act (s 1)
Companies Act (ss 192 to 207 (Ch 14))
company (ss 1 & 41)
company (s 1)
company (s 1)
compensating products (Sch 1 item 409.00)
completion date (ss 12O & 24F)
compromise (ss 192 to 207 (Ch 14))
compulsory annuity (s 10C)
connected person (ss 1, 9C & 31)
connected persons (s 1)
connected person (s 1)
consideration (s 8C; 7th Sch para 1)
consideration (s 1)
consideration in money (s 1)
contributed tax capital (ss 1, 42 & 44)
contribution certi cate (7th Sch para 12D)
controlled company (s 25BB)
controlled foreign company (ss 1 & 9D)
controlled group company (s 1)
Controller (s 1)
controlling body (s 63) – repealed
controlling body (ss 239 to 243 (Ch 18))
controlling group company (s 1)
controlling interest (8th Sch para 29)
controlling relationship (s 23M)
conveyancer (s 35A)
co-operative (s 1)
copyright (s 11B) – deleted
Copyright Act (s 1)
cost (s 13quat) (s 11B – repealed)
cost of an industrial asset (s 12G) – deleted
cost of training (s 12I)
country of residence (s 9D)
covered person (s 24JB)
credit amount (s 89quat – to be repealed)
currency (s 2)
436 SAIT CompendIum oF TAx LegISLATIon VoLume 1