Category: Paragraph 11C (Fourth Schedule) – Deemed remuneration in respect of directors of private companies

Paragraph 11C

 

  1. Subitem (1)(c)(ii)(aa)(A) substituted by section 85 of Act 45 of 2003.

 

  1. Subparagraph (2) substituted by section 85 of Act 45 of 2003 and section 271 of Act 28 of 2011 effective on 1 October 2012.

 

  1. Subparagraph (5) deleted by section 10 of Act 39 of 2013 effective on 16 January 2014.

 

  1. Subparagraph (6) added by section 85 of Act 45 of 2003.

 

  1. Paragraph 11C inserted by section 22 of Act 19 of 2001 effective on 1 March 2002.

Paragraph 11C of Fourth Schedule – Deemed remuneration in respect of directors of private companies

Posted on by admin_kmos

11C.     . . . . . .

[Paragraph 11C inserted by section 22(1) of Act 19 of 2001, amended by section 85(1) of Act 45 of 2003, by section 271 read with paragraph 83 of Schedule 1 of Act 28 of 2011, by section 10 of Act 39 of 2013 and by section 11 of Act 23 of 2015 and repealed by section 11(1) of Act 16 of 2016 effective on 1 March, 2017 and applicable in respect of years of assessment commencing on or after that date]

12.       . . . . . .