Page 460 - 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
sukuk (s 24JA)
superannuation scheme (s 2)
supplier (s 1)
supply (s 1)
surrender of goods (s 1)
tainted intellectual property (s 23I)
tax (ss 1 & 80L) (s 80T – repealed); see also ‘taxes’
tax (s 1)
tax (ss 1 & 221 to 233 (Ch 16))
tax Act (s 1)
Tax Administration Act (s 1)
Tax Administration Act (s 1)
tax base (s 24JB)
tax bene t (s 1) (s 80T – repealed); see also ‘taxable bene t’ (7th Sch para 1)
tax bene t (s 73)
tax bene t (ss 34 to 39 & s 212 (Part B of Ch 4))
tax board (s 1)
tax court (s 1)
tax debt (s 1)
tax fraction (s 1)
tax free shop (s 1) (pendlex)
tax holiday scheme (s 37H)
tax holiday status (s 37H)
tax invoice (s 1)
tax offence (s 1)
Tax Ombud (s 1)
tax period (4th Sch para 11B)
tax period (s 1) – deleted
tax period (s 1)
tax position (ss 221 to 233 (Ch 16))
tax threshold (4th Sch para 1)
taxable bene t (7th Sch para 1); see also ‘tax bene t’
taxable capital gain (s 1)
taxable event (s 1)
taxable income (s 1)
taxable person (s 23I)
taxable supply (s 1)
taxable turnover (6th Sch para 1)
taxable turnover (s 78A)
taxes (s 89bis; 4th Sch para 28); see also ‘tax’
taxes on income (s 6quat)
taxpayer (s 1)
taxpayer (ss 1 & 151)
taxpayer information (ss 1 & 67)
taxpayer reference number (ss 1, 24)
temporarily exported for outward processing (Sch 1 item 409.00)
term (ss 24J & 24K)
452 SAIT CompendIum oF TAx LegISLATIon VoLume 1