Page 450 - 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
Income Tax Act (s 1)
Income Tax Act (s 1)
individual policyholder fund (8th Sch para 1)
industrial asset (s 12G) – repealed
Industrial Development Corporation (s 1)
Industrial Development Zone (IDZ) (s 1) (see ‘IDZ’ – pendlex)
Industrial Development Zone (IDZ) operator (s 1) (see ‘IDZ operator’ – pendlex)
industrial project (s 12I) (s 12G – repealed)
information (s 74) – repealed
information (ss 57, 57A, 57B, 57C, 57D & 58) – repealed
information (s 1)
initial amount (s 24J)
input tax (s 1)
insolvent estate (s 1)
instalment credit agreement (s 12E)
instalment credit agreement (s 1)
instrument (ss 8F, 8FA & 24J) (s 24P – deleted)
insurance (s 1)
Insurance Act (s 1)
insurer (ss 12M & 29A; 8th Sch para 1)
intangible asset (8th Sch para 16)
intellectual property (s 23I)
interest (ss 8F, 8FA, 23K, 23M, 23N, 24J & 80M); interest (‘an interest’) – 8th Sch para 44)
interest rate agreement (ss 24J & 24K)
intermediate company (s 64B)
international tax agreement (s 1)
intra-group transaction (s 45)
intrinsic value (ss 24I & 24L)
invention (s 11B) – repealed
investment income (s 12E; 6th Sch para 1)
invoice (s 1)
issue (ss 8F, 8FA, 23M, 23N & 24J)
issue price (s 24J)
issuer (s 24J)
JSE Limited Listings Requirements (s 1)
jeopardy assessment (s 1)
442 SAIT CompendIum oF TAx LegISLATIon VoLume 1