Page 461 - 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
things (s 74) – repealed
things (ss 57, 57A, 57B, 57C, 57D & 58) – repealed
thing (s 1)
third-party backed share (s 8EA)
this Act (s 1)
this Act (s 1)
this Act (s 1)
toll road (s 24G)
tolling period (s 24G)
trade (s 1)
trade mark (s 11B) – repealed
Trade Marks Act (s 1)
trading stock (ss 1 & 41)
transaction (s 76B) – repealed
transaction (ss 75 to 90 (Ch 7))
transaction date (s 24I)
transfer (s 24J)
Transfer Duty Act (s 1)
Transfer Duty Act (s 1)
transfer price (s 24J)
transferee company (ss 22A & 45)
transferor company (ss 22A & 45)
transitional metropolitan council (s 1)
transitional period (8th Sch para 97)
translate (s 24I)
trust (s 1)
trust fund (s 1)
trustee (s 1)
turnover tax (s 78A)
unbundled shares (s 46)
unbundling company (s 46)
unbundling transaction (s 46)
underpin component (7th Sch para 12D)
understatement (ss 221 to 233 (Ch 16))
understatement penalty (s 1)
Unemployment Insurance Contributions Act (s 1)
unlisted company (s 41)
unrestricted equity instrument (s 8C)
unrecovered loan balance (s 16)
urban development zone (s 13quat)
valuation date (8th Sch para 1) (8th Sch para 84) – repealed
value of liabilities (s 29A)
Value-Added Tax Act (s 1)
Value-Added Tax Act (s 1)
SAIT CompendIum oF TAx LegISLATIon VoLume 1 453
INCOME TAX ACT – DEFINITIONS