Page 458 - 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
salary (s 7A)
sale (s 1)
sale and leaseback arrangement (s 23G)
sales tax (s 78)
Sales Tax Act (s 78)
SARS (s 1)
SARS Act (s 1)
SARS con dential information (ss 1 & 68)
SARS of cial (s 1)
scheme (s 73)
school (9th Sch Part II para 3)
second-hand goods (s 1)
securities lending arrangement (ss 1 & 64B)
Securities Transfer Tax Act (s 1)
Securities Transfer Tax Administration Act (s 1)
self-assessment (s 1)
selling expenses (8th Sch para 30)
senior SARS of cial (s 1)
serious tax offence (s 1)
service enterprise (s 1) – deleted
service fees (s 51A)
services (s 37H)
services (s 1)
SETA (s 12H)
settle (settlement) (s 88A) – repealed
‘settle’ and ‘settlement’ (ss 142 to 150 (Part F of Ch 9))
severance bene t (s 1)
SEZ (s 1) (pendlex)
SEZ enterprise (s 1) (pendlex)
share (s 1; 8th Sch para 67B) (8th Sch para 74 – deleted)
share block company (8th Sch para 67B)
share block company (s 1)
Share Blocks Control Act (s 1) (8th Sch para 67B – deleted)
Share Blocks Control Act (s 1)
share incentive scheme (s 64C)
shareholder (ss 1 & 41) – deleted
shareholder (s 1)
sharia agreement (s 24JA)
shipbuilding structure (s 13)
short selling (s 24J)
Short-term Insurance Act (s 1) (s 28 – deleted)
450 SAIT CompendIum oF TAx LegISLATIon VoLume 1