“regional electricity distributor” ……….
[Definition of “regional electricity distributor” inserted by section 3 of Act 20 of 2006, amended by section 4 of Act 31 of 2013 and deleted by section 1 of Act 43 of 2014 effective on 20 January 2015]
Category: Section 1 (ITA) – Interpretation
Below is a list of DELETED or REPEALED definitions for section 1 only. For amendment details of EXISTING definitions, please review the amendment details for each individual definition in the “Options menu” of each individual definition.
Assisted gold mine
Definition of “assisted gold mine” inserted by section 5 of Act 76 of 1968 and deleted by section 2 of Act 141 of 1992.
Building society
Definition of “building society” inserted by section 1 of Act 108 of 1986 and deleted by section 2 of Act 3 of 2008.
Business day
Definition of “business day” inserted by section 2 of Act 113 of 1993 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012.
Capitalisation shares
Definition of “capitalization shares” inserted by section 4 of Act 85 of 1974 and deleted by section 6 of Act 7 of 2010 effective on 1 January 2011.
Chief Executive Officer
Definition of “Chief Executive Officer” inserted by section 2 of Act 36 of 1996 and deleted by section 34 of Act 34 of 1997.
Date of deep level production
Definition of “date of deep level production” deleted by section 2 of Act 3 of 2008.
Date of assessment
Definition of “date of assessment” inserted by section 4 of Act 69 of 1975 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012.
Dependant
Definition of “dependant” substituted by section 4 of Act 88 of 1971 and section 4 of Act 85 of 1974, amended by section 3 of Act 104 of 1979 and section 2 of Act 104 of 1980 and deleted by section 2 of Act 90 of 1988.
Designated country
Definition of “designated country” inserted section 6 of Act 74 of 2002 and deleted by section 12 of Act 45 of 2003.
Domestic company
Definition of “domestic company” inserted by section 4 of Act 85 of 1974 and deleted by section 2 of Act 59 of 2000.
Entertainment expenditure
Definition of “entertainment expenditure” inserted by section 2 of Act 121 of 1984 and deleted by section 2 of Act 3 of 2008.
Equity share capital
Definition of “equity share capital” substituted by section 3 of Act 8 of 2007 and substituted by the definition of “equity share” in section 6 of Act 7 of 2010 effective on 1 January 2011.
External company
Definition of “external company” inserted by section 4 of Act 85 of 1974 and deleted by section 2 of Act 59 of 2000.
Foreign equity instrument
Definition of “foreign equity instrument” inserted by section 17 of Act 60 of 2001, amended by section 6 of Act 74 of 2002 and deleted by section 4 of Act 31 of 2013 effective on 12 December 2013.
Government grant
Definition of “government grant” inserted by section 3 of Act 32 of 2005 and deleted by section 2 of Act 22 of 2012 effective on 1 January 2013.
Government scrapping payment
Definition of “government scrapping payment” inserted by section 3 of Act 20 of 2006 and deleted by section 2 of Act 22 of 2012 effective on 1 January 2013.
International headquarter company
Definition of “international headquarter company” inserted by section 2 of Act 59 of 2000 and deleted by section 12 of Act 45 of 2003.
Local authority
Definition of “local authority” amended by section 4 of Act 72 of 1963, substituted by section 5 of Act 88 of 1965 and section 2 of Act 141 of 1992 and deleted by section 3 of Act 20 of 2006.
Married
Definition of “married” deleted by section 5 of Act 5 of 2001.
Married person
Definition of “married person” substituted by section 3 of Act 90 of 1962, section 5 of Act 88 of 1965, section 4 of Act 88 of 1971 and section 4 of Act 90 of 1972, amended by section 3 of Act 104 of 1979, section 2 of Act 104 of 1980, section1 of Act 30 of 1984, section 2 of Act 90 of 1988 and section 2 of Act 70 of 1989 and deleted by section 2 of Act 21 of 1995.
Married woman
Definition of “married woman” inserted by section 2 of Act 70 of 1989, substituted by section 5 of Act 5 of 2001 and deleted by section 2 of Act 3 of 2008.
Mutual building society
Definition of “mutual building society” inserted by section 1 of Act 108 of 1986 and deleted by section 2 of Act 3 of 2008.
New deep level gold mine
Definition of “new deep level gold mine” deleted by section 2 of Act 70 of 1989.
New gold mine
Definition of “new gold mine” amended by section 4 of Act 72 of 1963 and deleted by section 2 of Act 70 of 1989.
Nominal value
Definition of “nominal value” inserted by section 4 of Act 85 of 1974 and deleted by section 6 of Act 7 of 2010 effective on 1 January 2011.
Other deep level gold mine
Definition of “other deep level gold mine” substituted by section 2 of Act 70 of 1989 and deleted by section 2 of Act 3 of 2008.
Post-1966 gold mine
Definition of “post–1966 gold mine” inserted by section 5 of Act 55 of 1966 and deleted by section 2 of Act 129 of 1991.
Qualifying statutory rate
Definition of “qualifying statutory rate” inserted by section 6 of Act 74 of 2002 and deleted by section 12 of Act 45 of 2003.
Scientific research
Definition of “scientific research” deleted by section 12 of Act 45 of 2003.
Secretary
Definition of “Secretary” inserted by section 4 of Act 90 of 1964 and deleted by section 2 of Act 104 of 1980.
Shareholder
Definition of “shareholder” substituted by section 3 of Act 90 of 1962, amended by section 2 of Act 121 of 1984, section 6 of Act 74 of 2002, section 12 of Act 45 of 2003, section 3 of Act 20 of 2006, section 3 of Act 8 of 2007 and section 6 of Act 7 of 2010 and deleted by section 7 of Act 24 of 2011 effective on 1 April 2012.
South African company
Definition of “South African company” inserted by section 4 of Act 85 of 1974, substituted by section 4 of Act 103 of 1976, section 2 of Act 96 of 1985 and section 2 of Act 36 of 1996 and deleted by section 2 of Act 59 of 2000.
Taxable amount
Definition of “taxable amount” inserted by section 4 of Act 88 of 1971 and deleted by section 2 of Act 104 of 1980.
Territory
Definition of “territory” inserted by section 6 of Act 89 of 1969, substituted by section 2 of Act 141 of 1992 and deleted by section 2 of Act 59 of 2000.
Other section 1 amendment details:
Section 1 renumbered to subsection 1(1) by section 271 of Act 28 of 2011 effective on 1 October 2012.
Subsection (2) of section 1 substituted by section 271 of Act 28 of 2011 effective on 1 October 2012.
“Regulation” definition of section 1 of ITA
“regulation” means a regulation in force under this Act;
“REIT” definition of section 1 of ITA
“REIT” means a company-
(a) that is a resident; and
(b) the equity shares of which are listed—
(i) on an exchange (as defined in section 1 of the Financial Markets Act and licensed under section 9 of that Act); and
(ii) as shares in a REIT as defined in the listing requirements of that exchange approved in consultation with the Director-General of the National Treasury and published, after approval of those listing requirements by the Director-General of the National Treasury, by the appropriate authority, as contemplated in section 1 of the Financial Markets Act, in terms of section 11 of that Act or by the Financial Sector Conduct Authority;
[Definition of “REIT” inserted by section 2(1)(v) of Act 22 of 2012 effective on 1 April, 2013 and applicable in respect of years of assessment commencing on or after that date. Paragraph (b) amended by section 4(1)(zZ) of Act 31 of 2013, by section 1(1)(u) of Act 23 of 2018 and by section 2(1)(f) of Act 34 of 2019 and substituted by section 2(1)(o) of Act 23 of 2020]
“Relative” definition of section 1 of ITA
“relative” in relation to any person, means the spouse of that person or anybody related to that person or that person’s spouse within the third degree of consanguinity, or any spouse of anybody so related, and for the purpose of determining the relationship between any child referred to in the definition of ‘child’ in this section and any other person, that child shall be deemed to be related to the adoptive parent of that child within the first degree of consanguinity;
[Definition of “relative” inserted by section 4 of Act 90 of 64 and substituted by section 1 of Act 23 of 2018 effective on 17 January 2019]
“Remuneration proxy” definition of section 1 of ITA
“remuneration proxy”, in relation to a year of assessment, means the remuneration, as defined in paragraph 1 of the Fourth Schedule, derived by an employee from an employer during the year of assessment immediately preceding that year of assessment, other than the cash equivalent of the value of a taxable benefit derived from the occupation of residential accommodation as contemplated in subparagraph (3) of paragraph 9 of the Seventh Schedule in the application of that subparagraph: Provided that-
[Words preceding the proviso substituted by section 3 of Act 25 of 2015 and section 5 of Act 15 of 2016 effective 1 March 2017 in respect of years of assessment ending on or after that date]
(a) where during a portion of such preceding year the employee was not in the employment of the employer or of any associated institution, as defined in paragraph 1 of the Seventh Schedule, in relation to the employer, the remuneration proxy as respects that employee must be deemed to be an amount which bears to the amount of the employee’s remuneration for the portion of such preceding year during which the employee was in such employment the same ratio as the period of 365 days bears to the number of days in such last-mentioned portion;
[Paragraph (a) substituted by section 1(1)(g) of Act 42 of 2024 effective on 1 March, 2025 and applicable in respect of years of assessment commencing on or after that date]
(b) where during the whole of such preceding year, the employee was not in the employment of the employer or of any associated institution, as defined in paragraph 1 of the Seventh Schedule, in relation to the employer, the remuneration proxy as respects that employee must be deemed to be an amount which bears to the employee’s remuneration during the first month during which the employee was in the employment of the employer the same ratio as 365 days bears to the number of days during which the employee was in such employment:
[Paragraph (b) substituted by section 1(1)(g) of Act 42 of 2024 effective on 1 March, 2025 and applicable in respect of years of assessment commencing on or after that date]
Provided further that an amount of remuneration referred to in this definition must be increased by the amount that is exempt from tax under section 10(1)(o) during the relevant period in the previous year of assessment;
[Definition of “remuneration proxy” inserted by section 4(1)(zZa) of Act 31 of 2013 and amended by section 3(1)(zA) of Act 25 of 2015, by section 5(1)(h) of Act 15 of 2016 and by section 1(1)(j) of Act 5 of 2026 effective on 1 March, 2026 and applicable in respect of years of assessment commencing on or after that date]
“Representative taxpayer” definition of section 1 of ITA
“representative taxpayer” means a natural person who resides in the Republic and-
(a) in respect of the income of a company, the public officer thereof, or in the event of such company being placed under business rescue in terms of Chapter 6 of the Companies Act, the business rescue practitioner;
[Paragraph (a) substituted by section 1 of Act 44 of 2014 effective on 20 January 2015]
(b) in respect of the income under his or her management, disposition or control, the agent of any person;
(c) in respect of income which is the subject of any trust or in respect of the income of any minor or any other person under legal disability, the trustee, guardian, curator or other person entitled to the receipt, management, disposal or control of such income or remitting or paying to or receiving moneys on behalf of such person under disability;
[Paragraph (c) substituted by section 4 of Act 21 of 2012 and by section 2 of Act 24 of 2020]
(d) in respect of income paid under the decree or order of any court or judge to any receiver or other person, such receiver or person, whoever may be entitled to the benefit of such income, and whether or not it accrues to any person on a contingency or an uncertain event;
(e) in respect of the income received by or accrued to any deceased person during his lifetime and the income received by or accrued to the estate of any deceased person, the executor or administrator of the estate of such deceased person;
(f) in respect of the income received by or accrued to any insolvent person prior to the date of sequestration of the insolvent person’s estate and the income received by or accrued to an insolvent estate, the trustee or administrator of such insolvent estate:
[Paragraph (f) added by section 2(1)(l) of Act 28 of 1997 and substituted by section 1 of Act 4 of 2026]
Provided that for the purposes of this definition income includes any amount received or accrued or deemed to have been received or accrued in consequence of the disposal of any asset envisaged in the Eighth Schedule;
“Republic” definition of section 1 of ITA
“Republic” means the Republic of South Africa and, when used in a geographical sense, includes the territorial sea thereof as well as any area outside the territorial sea which has been or may be designated, under international law and the laws of South Africa, as areas within which South Africa may exercise sovereign rights or jurisdiction with regard to the exploration or exploitation of natural resources;
“Resident” definition of section 1 of ITA
“resident” means any-
(a) natural person who is-
(i) ordinarily resident in the Republic; or
(ii) not at any time during the relevant year of assessment ordinarily resident in the Republic, if that person was physically present in the Republic-
(aa) for a period or periods exceeding 91 days in aggregate during the relevant year of assessment, as well as for a period or periods exceeding 91 days in aggregate during each of the five years of assessment preceding such year of assessment; and
(bb) for a period or periods exceeding 915 days in aggregate during those five preceding years of assessment:
in which case that person will be a resident with effect from the first day of that relevant year of assessment:
Provided that-
(A) a day shall include a part of a day, but shall not include any day that a person is in transit through the Republic between two places outside the Republic and that person does not formally enter the Republic through a ‘port of entry’ as contemplated in section 9(1) of the Immigration Act, 2002 (Act No. 13 of 2002), or at any other place as may be permitted by the Director General of the Department of Home Affairs or the Minister of Home Affairs in terms of that Act; and
(B) where a person who is a resident in terms of this subparagraph is physically outside the Republic for a continuous period of at least 330 full days immediately after the day on which such person ceases to be physically present in the Republic, such person shall be deemed not to have been a resident from the day on which such person so ceased to be physically present in the Republic; or
(b) person (other than a natural person) which is incorporated, established or formed in the Republic or which has its place of effective management in the Republic,
but does not include any person who is deemed to be exclusively a resident of another country for purposes of the application of any agreement entered into between the governments of the Republic and that other country for the avoidance of double taxation;
: Provided that where any person that is a resident ceases to be a resident during a year of assessment, that person must be regarded as not being a resident from the day on which that person ceases to be a resident;
: Provided further that in determining whether a person that is a foreign investment entity has its place of effective management in the Republic, no regard must be had to any activity that-
(a) constitutes-
(i) a financial service as defined in section 1 of the Financial Advisory and Intermediary Services Act, 2002 (Act No. 37 of 2002); or
(ii) any service that is incidental to a financial service contemplated in subparagraph (i) where the incidental service is in respect of a financial product that is exempted from the provisions of that Act, as contemplated in section 1(2) of that Act; and
(b) is carried on by a financial service provider as defined in section 1 of the Financial Advisory and Intermediary Services Act, 2002 (Act No. 37 of 2002), in terms of a licence issued to that financial service provider under section 8 of that Act;
“Residential unit” definition of section 1 of ITA
“residential unit” means a building or self-contained apartment mainly used for residential accommodation, unless the building or apartment is used by a person in carrying on a trade as an hotel keeper;
“Retirement annuity fund” definition of section 1 of ITA
“retirement annuity fund” means any fund (other than a pension fund, provident fund or benefit fund) which is approved by the Commissioner in respect of the year of assessment in question and, in the case of any such fund established on or after 1 July 1986, is registered under the provisions of the Pension Funds Act: Provided that the Commissioner may approve a fund subject to such limitations or conditions as he may determine, and shall not approve any fund in respect of any year of assessment unless he is in respect of that year of assessment satisfied–
(a) that the fund is a permanent fund bona fide established for the sole purpose of providing life annuities for the members of the fund or annuities for the dependants or nominees of deceased members or for the purpose of providing any savings withdrawal benefit; and
[Paragraph (a) substituted by section 2(g) of Act 21 of 1995, by section 1(1)(zB) of Act 12 of 2024 and by section 1(1)(zA) of Act 44 of 2024 deemed to have come into operation on 1 September, 2024]
(b) that the rules of the fund provide–
(i) for contributions by the members, including contributions made by way of transfer of members’ interests in approved pension funds, pension preservation funds, provident funds, provident preservation funds or other retirement annuity funds;
(ii) that on retirement not more than one-third of the member’s interest in the vested component may be commuted for a single payment, and that the remainder, calculated together with the total value of the member’s interest in the retirement component, must be paid in the form of an annuity (including a living annuity), a combination of annuities (including a combination of methods of paying the annuity) or a combination of types of annuities except where two-thirds of the total member’s interest in the vested component, calculated together with the total member’s interest in the retirement component does not exceed R165 000, or where the member is deceased or where a member of this retirement annuity fund elects to have a lump sum benefit contemplated in paragraph 2(1)(c) of the Second Schedule transferred to another retirement annuity fund and who made the election while being a member of this retirement annuity fund: Provided that in determining the value of the total member’s interest in the vested component an amount calculated as follows must not be taken into account:
(a) in the case of a person who was a member of a provident fund or a provident preservation fund and who was 55 years of age or older on 1 March 2021-
(i) any amount contributed to a provident fund or transferred to a provident preservation fund prior to, on and after 1 March 2021 of which that person was a member on 1 March 2021;
(ii) with the addition of any other amounts credited to the member’s individual account or minimum individual reserve of the provident fund or provident preservation fund prior to, on and after 1 March 2021; and
(iii) any fund return, as defined in the Pension Funds Act, in relation to the contributions or transfers contemplated in subparagraph (i) or amounts credited contemplated in subparagraph (ii);
(b) in any other case of a person who was a member of a provident fund or provident preservation fund on 1 March 2021-
(i) any amount contributed to a provident fund or transferred to a provident preservation fund prior to 1 March 2021;
(ii) with the addition of any other amounts credited to the member’s individual account or minimum individual reserve of the provident fund or provident preservation fund as a result of the value of the member’s individual account or minimum individual reserve on 1 March 2021; and
(iii) any fund return, as defined in the Pension Funds Act, in relation to the contributions or transfers contemplated in subparagraph (i) or amounts credited contemplated in subparagraph (ii),
reduced proportionally by an amount permitted to be deducted in terms of the Pension Funds Act from the member’s individual account or minimum individual reserve of the provident fund or provident preservation fund prior to, on and after 1 March 2021: Provided further that in the case where the remaining balance is utilised to provide or purchase more than one annuity, the amount utilised to provide or purchase each annuity must exceed R165 000;
[Subparagraph (ii) substituted by section 4(1)(e) of Act 90 of 1972, amended by section 3(1)(d) of Act 91 of 1982, substituted by section 2(1)(d) of Act 101 of 1990, amended by section 2(1)(k) of Act 113 of 1993 and by section 2(2)(b) of Act 8 of 2007, substituted by section 3(1)(g) of Act 8 of 2007, by section 2(1)(x) of Act 3 of 2008, by section 4(1)(x) of Act 60 of 2008 (section 4(1)(zZc) of Act 31 of 2013 deleted by section 143(1)(a) of Act 25 of 2015), by section 3(1)(zB) of Act 25 of 2015 (section 3(1)(zC) of Act 25 of 2015, deleted by section 3(1)(a) of Act 2 of 2016) and by section 1(1)(e) of Act 2 of 2016 (as substituted by section 97(1)(a) of Act 17 of 2017, by section 110(1)(a) of Act 23 of 2018 and by section 75(1) of Act 23 of 2020 which erroneously omits the words preceding item (a) of subparagraph (ii)) and amended by section 4(1)(l) and (m) of Act 20 of 2021, by section 1(1)(zC) of Act 12 of 2024, by section 1(1)(zB) of Act 44 of 2024, by section 1(1)(h) of Act 42 of 2024, by section 1(1)(e) of Act 6 of 2025 deemed effective on 1 March, 2025 and applicable in respect of years of assessment commencing on or after that date and by section 1(1)(f) of Act 6 of 2025 deemed effective on 1 September, 2024 and by section 1(1)(k) of Act 5 of 2026 deemed effective on 1 September 2024]
(iii) ……….
(iv) ……….
(v) that no member shall become entitled to the payment of any annuity or lump sum benefit contemplated in paragraph 2(1)(a) of the Second Schedule prior to reaching normal retirement age;
(vA) that a former member of another retirement annuity fund may elect to have a lump sum benefit contemplated in paragraph 2(1)(c) of the Second Schedule transferred to this retirement annuity fund if the member made the election while being a member of that other retirement annuity fund;
[Subparagraph (vA) inserted by section 1(1)(i) of Act 42 of 2024 effective on 1 March, 2025 and applicable in respect of years of assessment commencing on or after that date]
(vi) ……….
(vii) ……….
(viii) ……….
(ix) ……….
(x) that a member who discontinues his or her contributions prior to his or her retirement date shall be entitled to–
(aa) an annuity or a lump sum benefit contemplated in paragraph 2(1)(a) of the Second Schedule payable on that date;
(bb) be reinstated as a full member under conditions prescribed in the rules of the fund;
(cc) the payment of a lump sum benefit contemplated in paragraph 2(1)(b)(ii) of the Second Schedule where the member’s interest in the vested component together with the member’s interest in the retirement component is less than an amount determined by the Minister by notice in the Gazette; or
[Item (cc) substituted by section 1(1)(j) of Act 42 of 2024 effective on 1 March, 2025 and applicable in respect of years of assessment commencing on or after that date]
(dd) the payment of-
(A) an amount from the retirement component, that must be deemed to be a lump sum benefit contemplated in paragraph 2(1)(b)(ii) of the Second Schedule where that member-
(AA) . . . . .
(BB) is a person who is not a resident for an uninterrupted period of three years or longer on or after 1 March 2021; or
(CC) departed from the Republic at the expiry of a visa obtained for the purposes of-
(AAA) working as contemplated in para-graph (i) of the definition of “visa” in section 1 of the Immigration Act, 2002 (Act 13 of 2002); or
(BBB) a visit as contemplated in paragraph (b) of the definition of “visa” in section 1 of the Immigration Act, 2002 (Act 13 of 2002), issued in terms of paragraph (b) of the proviso to section 11 of that Act by the Director-General, as defined in section 1 of that Act; or
(B) an amount from the vested component, that must be deemed to be a lump sum benefit contemplated in paragraph 2(1)(b)(ii) of the Second Schedule, where the member-
(AA) is a person who is not a resident for an uninterrupted period of three years or longer on or after 1 March 2021; or
(BB) departed from the Republic at the expiry of a visa obtained for the purposes of-
(AAA) working as contemplated in para-graph (i) of the definition of “visa” in section 1 of the Immigration Act, 2002 (Act 13 of 2002); or
(BBB) a visit as contemplated in paragraph (b) of the definition of “visa” in section 1 of the Immigration Act, 2002 (Act 13 of 2002), issued in terms of paragraph (b) of the proviso to section 11 of that Act by the Director-General, as defined in that Act;
[Subparagraph (x) substituted by section 3(1)(p) of Act 20 of 2006, by section 2(1)(zB) of Act 3 of 2008 and by section 7(1)(zB) of Act 17 of 2009. Item (dd) substituted by section 3(1)(zD) of Act 25 of 2015 and by section 5(1)(i) of Act 15 of 2016, amended by section 2(1)(p) and (q) of Act 23 of 2020 and substituted by section 1(1)(zC) of Act 12 of 2024 and by section 1(1)(zC) of Act 44 of 2024 deemed to have come into operation on 1 September, 2024]
(xi) that upon the winding up of the fund a member’s withdrawal interest therein must-
(aa) where the member received an annuity from the fund on the date upon which the fund is wound up, be used to purchase an annuity (including a living annuity) from any other fund; or
(bb) in any other case, be paid for the member’s benefit into any other retirement annuity fund;
(xii) that save-
(aa) as is contemplated in subparagraph (ii);
(bb) for the transfer of any member’s interest in any approved retirement annuity fund into another approved retirement annuity fund: Provided that the value of each individual contract being transferred must exceed R371 250: Provided further that-
(a) in the case where the total member’s interest in any approved retirement annuity fund is not transferred into another approved retirement annuity fund, the value of the member’s remaining interest after the transfer must exceed R371 250; and
(b) the provisions of the first proviso and paragraph (a) of the further proviso shall not apply in the case where the member’s total interest in any approved retirement annuity fund is transferred into another approved retirement annuity fund;
[Item (bb) substituted by section 5(1)(r) of Act 35 of 2007, by section 1(1)(l) of Act 20 of 2022 and by section 1(1)(m) of Act 17 of 2023 effective on 1 March, 2023 and applicable in respect of years of assessment commencing on or after that date]
(cc) for the benefit contemplated in subparagraph (x)(cc);
(dd) as is contemplated in Part V of the Policyholder Protection Rules promulgated in terms of section 62 of the Long-term Insurance Act; or
(ee) for any deduction contemplated in paragraph 2(1)(b) of the Second Schedule,
no member’s rights to benefits shall be capable of surrender, commutation or assignment or of being pledged as security for any loan;
(xiii) that the Commissioner shall be notified of all amendments of the rules; and
(c) that the rules of the fund have been complied with;
Provided further that the Commissioner may approve a fund in respect of any year of assessment, if the Commissioner is satisfied that the rules of the fund provide for the creation of a savings component, retirement component and vested component;
[Definition of “retirement annuity fund” amended by section 2(1)(e) of Act 65 of 1986, by section 4(1)(zZb) of Act 31 of 2013, by section 1(1)(zE) of Act 12 of 2024 and by section 1(1)(zD) of Act 44 of 2024 deemed to have come into operation on 1 September, 2024]