South African Income Tax Act definition

South African Income Tax Act means the South African Income Tax Act, 58 of 1962 as amended from time to time;
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Examples of South African Income Tax Act in a sentence

  • Section 11D Allowances relating to tax assets recognizedMiX Telematics International Proprietary Limited (“MiX International”), a subsidiary of the Group, historically claimed a 150% allowance for research and development spend in terms of section 11D (“S11D”) of the South African Income Tax Act No. 58 of 1962 (“the Act”).

  • Section 11D Allowances relating to tax assets recognized MiX Telematics International Proprietary Limited (“MiX International”), a subsidiary of the Group, historically claimed a 150% allowance for research and development spend in terms of section 11D (“S11D”) of the South African Income Tax Act No. 58 of 1962 (“the Act”).

  • Building on the University’s strong commitment to teaching and research, the Brown faculty will be provided improved levels of support so that they can carry out their teaching and scholarly work at the high- est levels.

  • MiX Telematics International Proprietary Limited ("MiX International"), a subsidiary of the Group, historically claimed a 150% allowance for research and development spend in terms of section 11D ("S11D") of the South African Income Tax Act of 1962 ("the Act").

  • Such an averment appears to be based on the interpretation rendered to section 79 (1) of the South African Income Tax Act, which is equivalent to proviso (ii) of s 47(1) of our Income Tax Act.

  • The Fund is subject to the South African Income Tax Act and tax will be deducted where applicable.

  • The Cash Dividend will not constitute a reduction of “contributed tax capital”, as that term is defined in the South African Income Tax Act No. 58 of 1962.

  • Employees are not required to exhaust these procedures with regard to any complaint before pursuing remedies outside the College with any external enforcement agencies including, the Equal Employment Opportunity Commission, the Florida Commission on Human Relations, and the Office of Civil Rights of the Department of Education and the Department of Labor.

  • These matters include accounting for Black Economic Empowerment transactions; the interaction of IAS 19, Employee Benefits, and the South African pension fund environment; and determining when changes to the South African Income Tax Act should be considered enacted.

  • Paragraph 2(2) of the Eighth Schedule of the South African Income Tax Act 1962 is available here: https://www.acts.co.za/income-tax-act-1962/sch_8_part_i_general (last visited 18 October, 2017).

Related to South African Income Tax Act

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Tax Act means the Income Tax Act (Canada).

  • Canadian Tax Act means the Income Tax Act (Canada) and the regulations thereunder, as amended from time to time.

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended; and

  • Median income means the median income by household size for the applicable housing region, as adopted annually by COAH or a successor entity approved by the Court.

  • UK Bribery Act means the Xxxxxxx Xxx 0000 of the United Kingdom, as amended, and the rules and regulations thereunder.

  • Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;

  • Area Median Income means the most recent applicable county median family income published by the California Tax Credit Allocation Committee.

  • Bribery Act means the Bribery Act 2010 and any subordinate legislation made under that Act from time to time together with any guidance or codes of practice issued by the relevant government department concerning this legislation;

  • Tax Ordinance means the Israeli Income Tax Ordinance [New Version], 1961, as amended.

  • Cayman Companies Act means the Companies Act (as revised) of the Cayman Islands.

  • Non-Income Tax means any Tax other than an Income Tax.

  • Income Tax means any federal, state, local or foreign Tax (a) based upon, measured by or calculated with respect to net income, profits or receipts (including, without limitation, capital gains Taxes and minimum Taxes) or (b) based upon, measured by or calculated with respect to multiple bases (including, without limitation, corporate franchise taxes) if one or more of the bases on which such Tax may be based, measured by or calculated with respect to, is described in clause (a), in each case together with any interest, penalties, or additions to such Tax.

  • Tax Code means the Internal Revenue Code of 1986, as amended.

  • Excise Tax Act means the Excise Tax Act (Canada);

  • Treaty on European Union means the Treaty of Rome of March 25, 1957, as amended by the Single Xxxxxxxx Xxx 0000 and the Maastricht Treaty (which was signed at Maastricht on February 1, 1992 and came into force on November 1, 1993), as amended from time to time.

  • Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.

  • State Income Tax means any Tax imposed by any State of the United States (or by any political subdivision of any such State) or the District of Columbia, or any city or municipality located therein, which is imposed on or measured by net income, including state and local franchise or similar Taxes measured by net income, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Integrated Goods and Services Tax Act means the Integrated Goods and Services Tax Act, 2017;

  • corrupt practice means the offering, giving, receiving, or soliciting of anything of value to influence the action of a public official in the procurement process or in contract execution.

  • goods and services tax practitioner means any person who has been approved under section 48 to act as such practitioner;

  • Corrupt practices means the offering, giving, receiving or soliciting of anything of value to influence the action of a Government official in procurement process or in contract execution: and

  • Investment Income means dividends, capital gains, or interest in- come generated from:

  • the United Kingdom means Great Britain and Northern Ireland;