Author: admin_kmos

Paragraph 4 (Ninth Schedule) – Education and development

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4.    Education and Development

(a)     The provision of education by a “school” as defined in the South African Schools Act, 1996, (Act No. 84 of 1996).

(b)     The provision of “higher education” by a “higher education institution” as defined in terms of the Higher Education Act, 1997, (Act No. 101 of 1997).

(c)     “Adult basic education”, as envisaged in section 29(1)(a) of the Constitution, including literacy and numeracy education.

[Subparagraph (c) substituted by section 80(a) of Act 15 of 2016 and by section 37 of Act 42 of 2024]

(d)     “Continuing education and training” provided by a “private college” as defined in the Continuing Education and Training Colleges Act, 2006 (Act 16 of 2006), which is registered in terms of that Act.

[Subparagraph (d) substituted by section 63 of Act 3 of 2008, by section 80(a) of Act 15 of 2016 and by section 53 of Act 23 of 2020]

(e)     Training for unemployed persons with the purpose of enabling them to obtain employment.

(f)      The training or education of persons with a severe physical or mental disability.

(g)     The provision of bridging courses to enable educationally disadvantaged persons to enter a higher education institution as envisaged in subparagraph (b).

(h)     The provision of educare or early childhood development services for pre-school children.

(i)      Training of persons employed in the national, provincial and local spheres of government, for purposes of capacity building in those spheres of government.

(j)      The provision of school buildings or equipment for public schools and educational institutions engaged in public benefit activities contemplated in subparagraphs (a) to (h).

(k)     Career guidance and counseling services provided to persons attending any school or higher education institution as envisaged in subparagraphs (a) and (b).

(l)      The provision of hostel accommodation to students of a public benefit organisation contemplated in section 30 or an institution, board or body contemplated in section 10(1)(cA)(i), carrying on activities envisaged in subparagraphs (a) to (g).

(m)    Programmes addressing needs in education provision, learning, teaching, training, curriculum support, governance, whole school development, safety and security at schools, pre-schools or educational institutions as envisaged in subparagraphs (a) to (h).

(n)     Educational enrichment, academic support, supplementary tuition or outreach programmes for the poor and needy.

(o)     The provision of scholarships, bursaries, awards and loans for study, research and teaching on such conditions as may be prescribed by the Minister by way of regulation in the Gazette.

(p)     The provision or promotion of educational programmes with respect to financial services and products, carried on under the auspices of a public entity listed under Schedule 3A of the Public Finance Management Act.


(q)     The provision, to the general public, of education and training programmes and courses that are administered and accredited by entities contemplated in paragraph (r);

[Paragraph (q) added by section 80 of Act 15 of 2016 effective on 19 January 2017]

(r)      The administration, provision and publication of qualification and certification services by industry organisations recognised by an industry specific organisation and its qualifications accredited by the Quality Council for Trades and Occupations established in 2010 in terms of the Skills Development Act, 1998 (Act No. 97 of 1998).

[Paragraph (r) added by section 80 of Act 15 of 2016 effective on 19 January 2017]

Paragraph 3 (Ninth Schedule) – Land and housing

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3.    Land and Housing

 

(a)     The development, construction, upgrading, conversion or procurement of housing units for the benefit of persons whose monthly household income is equal to or less than R15 000 or any greater amount determined by the Minister of Finance by notice in the Gazette after consultation with the Minister of Housing.

 

(b)     The development, servicing, upgrading or procurement of stands, or the provision of building materials, for purposes of the activities contemplated in subparagraph (a).

 

(c)     The provision of residential care for retired persons, where –

 

(i)      more than 90 per cent of the persons to whom the residential care is provided are over the age of 60 and nursing services are provided by the organisation carrying on such activity; and

 

(ii)     residential care for retired persons who are poor and needy is actively provided by that organisation without full recovery of cost.

 

(d)     Building and equipping of-

 

(i)      clinics or creches; or

 

(ii)     community centres, sport facilities or other facilities of a similar nature, for the benefit of the poor and needy.

 

(e)     The promotion, facilitation and support of access to land and use of land, housing and infrastructural development for promoting official land reform programmes.

 

(f)      Granting of loans for purposes of subparagraph (a) or (b), and the provision of security or guarantees in respect of such loans, subject to such conditions as may be prescribed by the Minister by way of regulation.

 

(g)     The protection, enforcement or improvement of the rights of poor and needy tenants, labour tenants or occupiers, to use or occupy land or housing.

 

(h)     The provision of training, support or assistance to emerging farmers in order to improve capacity to start and manage agricultural operations.

Paragraph 2 (Ninth Schedule – Part I) – Health care

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2.    Health Care

 

(a)     The provision of health care services to poor and needy persons.

 

(b)     The care or counseling of terminally ill persons or persons with a severe physical or mental disability, and the counseling of their families in this regard.

 

(c)     The prevention of HIV infection, the provision of preventative and education programmes relating to HIV/AIDS.

 

(d)     The care, counseling or treatment of persons afflicted with HIV/AIDS, including the care or counseling of their families and dependants in this regard.

 

(e)     The provision of blood transfusion, organ donor or similar services.

 

(f)      The provision of primary health care education, sex education or family planning.

Paragraph 1 (Ninth Schedule – Part I) – Welfare and humanitarian

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1.    Welfare and Humanitarian

 

(a)     The care or counseling of, or the provision of education programmes relating to, abandoned, abused, neglected, orphaned or homeless children.

 

(b)     The care or counseling of poor and needy persons where more than 90 per cent of those persons to whom the care or counseling are provided are over the age of 60.

 

(c)     The care or counseling of, or the provision of education programmes relating to, physically or mentally abused and traumatized persons.

 

(d)     The provision of disaster relief.

 

(e)     The rescue or care of persons in distress.

 

(f)      The provision of poverty relief.

 

(g)     Rehabilitative care or counseling or education of prisoners, former prisoners and convicted offenders and persons awaiting trial.

 

(h)     The rehabilitation, care or counseling of persons addicted to a dependence-forming substance or the provision of preventative and education programmes regarding addiction to dependence-forming substances.

 

(i)      Conflict resolution, the promotion of reconciliation, mutual respect and tolerance between the various peoples of South Africa.

 

(j)      The promotion or advocacy of human rights and democracy.

 

(k)     The protection of the safety of the general public.

 

(l)      The promotion or protection of family stability.

 

(m)    The provision of legal services for poor and needy persons.

 

(n)     The provision of facilities for the protection and care of children under school-going age of poor and needy parents.

 

(o)     The promotion or protection of the rights and interests of, and the care of, asylum seekers and refugees.

 

(p)     Community development for poor and needy persons and anti-poverty initiatives, including –

 

(i)      the promotion of community-based projects relating to self-help, empowerment, capacity building, skills development or antipoverty;

 

(ii)     the provision of training, support or assistance to communitybased projects contemplated in item (i); or

 

(iii)    the provision of training, support or assistance to emerging micro enterprises to improve capacity to start and manage businesses, which may include the granting of loans on such conditions as may be prescribed by the Minister by way of regulation.

 

(q)     The promotion of access to media and a free press.

Paragraph 97 (Eighth Schedule) – Transactions during transitional period

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97.    Transactions during transitional period

 

(1)     For purposes of this paragraph “transitional period” means the period from 23 February 2000 until and including the day before the valuation date.

 

(2)     Subject to subparagraph (3), where a person-

 

(a)     acquired an asset during the transitional period by means of a non-arm’s length transaction, that person shall for purposes of paragraph 30 be treated as having acquired that asset-

 

(i)      at the time when the person who disposed of that asset acquired that asset; and

 

(ii)     at a cost equal to the base cost of that asset in the hands of the person who disposed of it; or

 

(b)     acquired an asset during the transitional period directly or indirectly from a person who was a connected person in relation to that person at-

 

(i)      the time of that acquisition; or

 

(ii)     any time during the period from the date of that acquisition up to a subsequent disposal of that asset by that person within three years of that acquisition,

 

that person shall for purposes of paragraph 30 be treated as having acquired that asset-

 

(aa)   at the time when that connected person acquired that asset, or is treated as having acquired that asset in terms of this paragraph; and

 

(bb)   at a cost equal to the base cost of that asset in the hands of that connected person, or an amount which is treated as the base cost of that asset in the hands of that connected person in terms of this paragraph; or

 

(c)     reacquired an asset within a period of ninety days after its disposal during the transitional period-

 

(i)      by means of a non-arm’s length transaction; or

 

(ii)     directly or indirectly to a connected person in relation to that person,

 

that person shall for the purposes of paragraph 30 be treated as having reacquired that asset-

 

(aa)    at the time when that person originally acquired that asset prior to that disposal; and

 

(bb)   at a cost equal to the base cost of that asset at the time of that disposal; or

 

(d)     acquired an asset within a period of ninety days after the disposal, during the transitional period, of a substantially similar asset that was disposed of-

 

(i)      by means of a non-arm’s length transaction; or

 

(ii)     directly or indirectly to a connected person in relation to that person, in order to replace the asset so disposed of,

 

that person shall for the purposes of paragraph 30 be treated as having acquired that asset-

 

(aa)    at the time when that person acquired the substantially similar asset; and

 

(bb)   at a cost equal to the base cost of that substantially similar asset at the time of that disposal.

 

(3)     The provisions of this paragraph do not apply to any disposal of an asset by a fund contemplated in section 29A(4) to any other such fund in terms of section 29A(6) or (7).

Paragraph 83 (Eighth Schedule) – Insolvent estate of person

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83.    Insolvent estate of person

(1)     For the purposes of this Schedule, the disposal of an asset by the insolvent estate of a person shall be treated in the same manner as if that asset had been disposed of by that person.

(2)     No person whose estate has been voluntarily or compulsorily sequestrated may carry forward any assessed capital loss incurred prior to the date of sequestration.


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Paragraph 82 (Eighth Schedule) – Death of beneficiary of special trust

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82.    Death of beneficiary of special trust

Where a beneficiary of a special trust dies, that trust must continue to be treated as a special trust for the purposes of this Schedule until the earlier of the disposal of all assets held by that trust or two years after the date of death of that beneficiary.