Page 457 - 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
reportable arrangement (s 80T) – repealed
reportable arrangement (ss 1 & 34 to 39 & s 212 (Part B of Ch 4))
representative employer (4th Sch para 1)
representative taxpayer (ss 1, 61 & 95)
representative taxpayer (ss 1 & 153)
representative vendor (s 48) – repealed
Republic (s 1)
Republic (s 1)
repurchase agreement (s 24J)
resale agreement (ss 24J & 64EB)
research and development (s 11B) – repealed
residence (8th Sch paras 1 & 44)
resident (s 1) (s 41 – deleted)
resident company (s 31)
resident of the Republic (s 1)
residential unit (ss 1 & 13ter)
responsible third party (ss 1 & 158)
restricted equity instrument (s 8C)
resultant company (s 44)
retire (2nd Sch para 1)
retirement annuity fund (s 1; 2nd Sch para 1)
retirement date (s 1)
retirement fund lump sum bene t (s 1)
retirement fund lump sum withdrawal bene t (s 1)
retirement-funding employment (s 1 – to be deleted)
retirement-funding income (7th Sch paras 1 & 12D)
retirement interest (s 1)
return (s 1)
return (s 1)
returnable container (s 1)
risk bene t (7th Sch para 12D)
risk policy (s 29A)
risk policy fund (s 29A)
road pavement (s 24G)
royalty (ss 9 & 20C)
rules (ss 101 to 150 (Ch 9))
ruling exchange rate (s 24I)
ruling price (8th Sch para 1)
SAIT CompendIum oF TAx LegISLATIon VoLume 1 449
INCOME TAX ACT – DEFINITIONS