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Table listing de nitions INCOME TAX ACT 58 OF 1962 Table listing de nitions
Income Tax Act
Value-Added Tax Act
Tax Administration Act
Mineral and Petroleum Resources Development Act (s 1)
Mineral and Petroleum Resources Royalty (Administration) Act (s 1)
mining (s 1)
mining for gold or to mine for gold (s 1)
mining operations (s 1)
mining property (s 37)
Minister (s 1)
Minister (s 1)
Minister (s 1)
Modalities (s 12K)
money (s 1)
month (s 64B; 4th Sch para 1 & 7th Sch para 1)
month (s 1)
motor car (s 1)
mudaraba (s 24JA)
municipal entity (s 15)
municipal rate (s 1)
municipal value (s 1)
municipality (s 1)
municipality (s 1)
murabaha (s 24JA)
mutual loan association (s 30B)
National Film and Video Foundation (s 12O)
natural oil (ss 1 & 12D)
neighbouring country (s 1)
net capital gain (8th Sch para 1)
net remuneration (4th Sch para 11B)
nonbinding private opinion (s 76B) – repealed
non-binding private opinion (ss 75 to 90 (Ch 7))
normal retirement age (s 1)
normal tax (s 1) (s 89quat – to be repealed)
of cer (s 1) (s 74 – repealed)
of cer (ss 57, 57A, 57B, 57C, 57D & 58) – repealed
of cial publication (s 1)
of cial sponsor (Sch 1 item 414.00)
of cial rate of interest (s 64C; 7th Sch para 1)
oil (10th Sch para 1)
oil and gas company (10th Sch para 1)
oil and gas income (10th Sch para 1)
oil and gas right (10th Sch paras 1 & 8)
open market value (s 1)
444 SAIT CompendIum oF TAx LegISLATIon VoLume 1


































































































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