64J. ……….
[Section 64J amended by section 83 of Act 24 of 2011, section 90 of Act 22 of 2012, section 108 of Act 31 of 2013 and section 126 of Act 43 of 2014 and repealed by section 63 of Act 23 of 2018 effective on 17 January 2019]
Category: Section 64J (ITA) – STC credit
Section 64J
- Paragraph (2)(a) substituted by section 90 of Act 22 of 2012 effective on 1 April 2012.
- Paragraph (2)(b) substituted by section 83 of Act 24 of 2011 effective on 1 April 2012, section 90 of Act 22 of 2012 effective on 1 April 2012 and section 108 of Act 31 of 2013 effective on 1 April 2012.
- Words following paragraph (2)(b) substituted by section 90 of Act 22 of 2012 effective on 1 April 2012.
- Subsection (3) substituted by section 83 of Act 24 of 2011 effective on 1 April 2012 and section 108 of Act 31 of 2013 effective on 12 December 2013.
- Subsection (5) substituted by section 90 of Act 22 of 2012 effective on 1 April 2012.
- Subsection (6) added by section 90 of Act 22 of 2012 effective on 1 April 2012.
- Subsection (7) added by section 90 of Act 22 of 2012 effective on 1 April 2012.