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Category: Section 48 (ITA) – Definitions

Section 48

 

Section 48 substituted by section 30 of Act 89 of 1969, amended by section 23 of Act 65 of 1973, section 33 of Act 85 of 1974 and section 19 of Act 103 of 1976, repealed by section 30 of Act 101 of 1990 and inserted by section 54 of Act 60 of 2008 effective on 1 March 2009.

Section 48 (ITA) – Definitions

Posted on October 15, 2015February 23, 2019 by admin_kmos

48.    Definitions

 

For purposes of this Part, unless the context otherwise indicates, any word or expression that has been defined in section 1 shall bear the meaning so defined and any word or expression that has been defined in the Sixth Schedule shall bear the meaning so defined.

Posted in Section 48 (ITA) - Definitions

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