Page 454 - 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
portfolio of a collective investment scheme in participation bonds (s 1)
portfolio of a collective investment scheme in property (s 1)
portfolio of a collective investment scheme in securities (s 1)
portfolio of a declared collective investment scheme (s 1)
portfolio of a hedge fund collective investment
scheme (s 1)
post-1973 gold mine (s 1)
post-1990 gold mine (s 1)
post-exploration (10th Sch para 1)
post-production cost (s 24F)
post-realisation years (s 24JB)
practice generally prevailing (ss 1 & 5)
preceding year (ss 208 to 220 (Ch 15))
precious metals (s 1)
preference share (ss 8E & 8EA)
premises (s 74) – repealed
premises (ss 57, 57A, 57B, 57C, 57D & 58) – repealed
premises (s 1)
premium (ss 23L & 25BB)
premium or discount on a forward exchange contract (s 24I)
prescribed (s 1)
prescribed proportion (s 41) – deleted
prescribed rate (see also s 80(1)(b) of PFMA 1 of 1999)
prescribed rate (s 1) – see also s 89quat(4)
prescribed rate (s 1)
prescribed rate (ss 1 & 189)
presiding of cer (s 1)
pre-tax pro t (s 80T) – repealed
‘pre-tax pro t’, in relation to an ‘arrangement’ (ss 34 to 39 & s 212 (Part B of Ch 4))
pre-valuation date asset (8th Sch para 1)
primary process (s 27)
primary residence (8th Sch paras 1 & 44)
principal (s 8)
print cost (s 24F)
private college (9th Sch Part II para 3)
proceeds (8th Sch para 1)
production cost (s 24F)
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