Page 456 - 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
qualifying share (ss 9C & 12J)
qualifying turnover (6th Sch para 1)
realisation year (ss 24JB & 29B)
realised (s 24I)
recipient (s 1)
recognised controlling body (ss 239 to 243 (Ch 18))
recognised exchange (8th Sch para 1)
records (s 73B)
recreational club (s 30A)
redeem (s 8F)
redemption (s 24J)
redemption payment (s 24J)
reduced assessment (s 1)
reduction amount (s 19; 8th Sch para 12A)
regional electricity distributor (s 1) – deleted
registered learnership agreement (s 12H)
registered micro business (6th Sch para 1)
registered micro business (s 78A)
registered tax practitioner (s 1) (ss 239 to 233 (Ch 18) – deleted)
registrar (ss 101 to 150 (Ch 9))
regulated intermediary (s 64D)
regulation (s 1)
Regulations (s 12K)
REIT (s 1)
relative (ss 1 & 20A)
relevant material (s 1)
remittance request (ss 208 to 220 (Ch 15))
remuneration (s 51D; 4th Sch para 1 & 7th Sch para 9)
remuneration factor (7th Sch para 9) – deleted
remuneration proxy (s 1)
rental agreement (s 1)
rental income (ss 23A & 25BB)
reorganisation transaction (ss 23K & 23N)
repeat case (ss 221 to 233 (Ch 16))
repo rate (ss 23M & 23N)
448 SAIT CompendIum oF TAx LegISLATIon VoLume 1