Page 446 - 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
Diamond Export Levy (Administration) Act (s 1)
diminishing musharaka (s 24JA)
director (s 1)
disability (ss 6B & 18)
disposal (s 41; 8th Sch para 1)
disposal rate (s 24I)
dispute (s 88A) – repealed
dispute (ss 142 to 150 (Part F of Ch 9))
disquali ed person (s 46)
distribution (8th Sch para 74) – deleted
dividend (ss 1 & 64D) (s 6sex – deleted)
dividend cycle (ss 64B & 64D)
documents (s 74) – repealed
documents (ss 57, 57A, 57B, 57C, 57D & 58) – repealed
document (s 1)
domestic nancial instrument holding company (s 41) – deleted
domestic goods and services (s 1)
domestic treasury management company (s 1)
donated goods or services (s 1)
donation (s 55)
donation (s 1)
donee (s 55)
dwelling (s 1)
effective date (ss 8E, 64D & 89quat) (s 89quat – to be repealed)
effective date (s 1)
electronic services (s 1)
employee (ss 7B, 23E & 51D; 4th Sch para 1 & 7th Sch para 1); employees (1st Sch para 12)
employee organization (s 1)
employees’ tax (4th Sch para 1)
employees’ tax certi cate (4th Sch para 1)
employer (ss 7B, 8C, 12H & 51D; 4th Sch para 1, 7th Sch para 1)
employment (7th Sch para 1)
end user (s 23I)
enforcement obligation (s 8EA)
enforcement right (s 8EA)
enterprise (s 1)
entertainer or sportsperson (s 47A)
entertainment (s 1)
entity (s 30B) (s 76B – repealed)
438 SAIT CompendIum oF TAx LegISLATIon VoLume 1