“employees’ tax” means the tax required to be deducted or withheld by an employer in terms of paragraph 2 from remuneration paid or payable to an employee;
Category: Definitions – ITA
“Employer” definition of Fourth Schedule
“employer” means any person (excluding any person not acting as a principal, but including any person acting in a fiduciary capacity or in his capacity as a trustee in an insolvent estate, an executor or an administrator of a benefit fund, pension fund, pension preservation fund, provident fund, provident preservation fund, retirement annuity fund or any other fund) who pays or is liable to pay to any person any amount by way of remuneration, and any person responsible for the payment of any amount by way of remuneration to any person under the provisions of any law or out of public funds (including the funds of any provincial council or any administration or undertaking of the State) or out of funds voted by Parliament or a provincial council;
“Employer” definition of section 12H of ITA
‘employer’ means-
(a) where only one employer is party to a registered learnership agreement, that employer; or
(b) in the case where more than one employer is a party to a registered learnership agreement, the employer which is identified in that agreement as the lead employer;
“Employer” definition of section 7B of ITA
“Employer” definition of section 8C of ITA
‘employer’ means an employer as contemplated in paragraph 1 of the Seventh Schedule;
“Employer” definition of Seventh Schedule
“employer” means any person who is an employer as defined in paragraph 1 of the Fourth Schedule and includes –
(a) any company; and
(b) for the purpose of paragraph 2 and the determination of the cash equivalent of the value of any taxable benefit granted to any person who derives remuneration as defined in the said paragraph from employment in the public service or any administration or undertaking of the State or who holds office under the Republic, the State;
“Employment” definition of Seventh Schedule
“employment” means any office or employment;
“End user” definition of section 23I of ITA
(1) For the purposes of this section-
“end user” means a taxable person or a person with a permanent establishment within the Republic that uses intellectual property or any corresponding invention during a year of assessment to derive income, other than a person that derives income mainly by virtue of the grant of use or right of use or permission to use intellectual property or any corresponding invention;
[Definition of “end user” substituted by section 36 of Act 43 of 2014 effective on 20 January 2015]
“Enforcement obligation” definition of section 8EA of ITA
(1) For the purposes of this section-
‘enforcement obligation’...
[Definition of “enforcement obligation” substituted by section 15(1)(a) of Act 15 of 2016 and deleted by section 9(a) of Act 34 of 2019]
“Enforcement right” definition of section 8EA of ITA
‘enforcement right’ in relation to a share or equity instrument means any right, whether fixed or contingent, of the holder of that share or equity instrument or of any person that is a connected person in relation to that holder to require any person other than the issuer of that share or equity instrument to-
(a) acquire that share or equity instrument from the holder;
(b) make any payment in respect of that share or equity instrument in terms of a guarantee, indemnity or similar arrangement; or
(c) procure, facilitate or assist with any acquisition contemplated in paragraph (a) or the making of any payment contemplated in paragraph (b);
[Definition of ‘enforcement right’ substituted by section 15 of Act 15 of 2016 effective on 1 January 2017, applies in respect of years of assessment ending on or after that date]