“municipality” means a municipality which is within a category listed in section 155(1) of the Constitution of the Republic of South Africa, 1996, and which is an organ of state within the local sphere of government exercising legislative and executive authority within an area determined in terms of the Local Government: Municipal Demarcation Act, 1998 (Act No. 27 of 1998);
Author: admin_kmos
“Minister” definition of section 1 of ITA
“Minister” means the Minister of Finance;
“Mining operations’ and ‘mining'” definition of section 1 of ITA
mining operations” and “mining” include every method or process by which any mineral is won from the soil or from any substance or constituent thereof;
“Mining for gold’ or ‘to mine for gold'” definition of section 1 of ITA
“mining for gold” or “to mine for gold” includes mining for uranium or to mine for uranium;
“Portfolio of a declared collective investment scheme” definition of section 1 of ITA
“portfolio of a declared collective investment scheme” means any portfolio comprised in any declared collective investment scheme contemplated in Part VII of the Collective Investment Schemes Control Act managed or carried on by any company registered as a manager under section 64 of that Act for the purposes of that Part;
“Portfolio of a collective investment scheme in securities” definition of section 1 of ITA
“portfolio of a collective investment scheme in securities” means any portfolio comprised in any collective investment scheme in securities contemplated in Part IV of the Collective Investment Schemes Control Act managed or carried on by any company registered as a manager under section 42 of that Act for the purposes of that Part;
“Portfolio of a collective investment scheme in property” definition of section 1 of ITA
“portfolio of a collective investment scheme in property” means any portfolio comprised in any collective investment scheme in property contemplated in Part V of the Collective Investment Schemes Control Act managed or carried on by any company registered as a manager under section 51 of that Act for the purposes of that Part;
“Portfolio of a collective investment scheme in participation bonds” definition of section 1 of ITA
“portfolio of a collective investment scheme in participation bonds” means any portfolio comprised in any collective investment scheme in participation bonds contemplated in Part VI of the Collective Investment Schemes Control Act managed or carried on by any company registered as a manager under and for the purposes of that Part;
“Portfolio of a collective investment scheme” definition of section 1 of ITA
“portfolio of a collective investment scheme” means any-
(a) portfolio of a collective investment scheme in participation bonds;
(b) portfolio of a collective investment scheme in property;
(c) portfolio of a collective investment scheme in securities; or
(d) portfolio of a declared collective investment scheme;
“Person” definition of section 1 of ITA
“person” includes-
(a) an insolvent estate;
(b) the estate of a deceased person;
(c) any trust; and
(d) any portfolio of a collective investment scheme,
but does not include a foreign partnership;