Page 462 - 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
variable rate (s 24J)
variable rate instrument (s 24J)
variable remuneration (s 7B)
VAT class ruling (s 41B)
VAT registration number (s 1)
VAT ruling (s 41B)
vendor (s 1)
venture capital company (s 12J)
venture capital share (s 12J)
warrant (s 74) – repealed
warrant (ss 57, 57A, 57B, 57C, 57D & 58) – repealed
water services provider (s 1)
welfare organisation (s 1)
withdrawal interest (s 1)
withholding agent (ss 1 & 156)
write off (ss 192 to 207 (Ch 14))
year of assessment (s 1)
year of assessment (s 27)
yield to maturity (s 24J)
454 SAIT CompendIum oF TAx LegISLATIon VoLume 1