Category: Section 10 (ITA) – Exemptions

Section 10

 

  1. Paragraph (1)(a) substituted by section 13 of Act 89 of 1969, amended by section 10 of Act 121 of 1984 and section 36 of Act 9 of 1989 and substituted by section 10 of Act 141 of 1992, section 26 of Act 45 of 2003, section 10 of Act 20 of 2006 and paragraph (a)-(b) substituted by paragraph (a) by section 18 of Act 7 of 2010.

 

  1. Paragraph (1)(b) substituted by section 26 of Act 45 of 2003 and section 10 of Act 20 of 2006.

 

  1. Paragraph (1)(a)-(b) substituted by paragraph (a) by section 18 of Act 7 of 2010.

 

  1. Subparagraph (1)(bA)(ii) substituted by section 10 of Act 8 of 2007.

 

  1. Paragraph (1)(bA) inserted by section 10 of Act 20 of 2006.

 

  1. Subparagraph (1)(c)(i) substituted by section 8 of Act 96 of 1981, section 10 of Act 121 of 1984 and section 6 of Act 96 of 1985 and deleted by section 9 of Act 21 of 1994.

 

  1. Subparagraph (1)(c)(ii) substituted by section 8 of Act 69 of 1975, section 8 of Act 96 of 1981 and section 6 of Act 96 of 1985 and amended by section 9 of Act 21 of 1994.

 

  1. Subparagraph (1)(c)(iii) substituted by section 10 of Act 141 of 1992.

 

  1. Subparagraph (1)(c)(vi) inserted by section 10 of Act 20 of 2006.

 

  1. Paragraph (1)(c) amended by section 8 of Act 90 of 1962 and section 10 of Act 88 of 1965 and substituted by section 10 of Act 85 of 1974.

 

  1. Words preceding item (1)(cA)(i)(aa) substituted by section 18 of Act 7 of 2010 effective on 1 January 2011, section 28 of Act 24 of 2011 effective on 1 January 2011, section 23(1)(a) of Act 31 of 2013 effective on 1 May 2011 and section 23(1)(b) of Act 31 of 2013 effective on 1 May 2011.

 

  1. Subparagraph (1)(cA)(i) amended by section 10 of Act 20 of 2006, section 10 of Act 8 of 2007 and section 16 of Act 35 of 2007.

 

  1. Subparagraph (1)(cA)(ii)(b)(i) substituted by section 23 of Act 31 of 2013 effective on 1 May 2011.

 

  1. Paragraph (1)(cA)(iii)(bb)(B)(c) in the further proviso to subsection (1)(cA) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012.

 

  1. Paragraph (1)(cA) inserted by section 11 of Act 55 of 1966, substituted by section 13 of Act 89 of 1969 and section 10 of Act 85 of 1974, amended by section 9 of Act 94 of 1983, section 36 of Act 9 of 1989 and section 10 of Act 141 of 1992, substituted by section 10 of Act 28 of 1997 and amended by section 13 of Act 59 of 2000.

 

  1. Paragraph (1)(cB) inserted by section 10 of Act 85 of 1974, amended by section 9 of Act 94 of 1983, section 10 of Act 141 of 1992 and section 8 of Act 36 of 1996 and deleted by section 21 of Act 30 of 2000.

 

  1. Paragraph (1)(cC) inserted by section 10 of Act 85 of 1974, amended by section 8 of Act 69 of 1975, section 7 of Act 65 of 1986, section 9 of Act 85 of 1987, section 10 of Act 141 of 1992, section 7 of Act 113 of 1993 and section 9 of Act 21 of 1994 and deleted by section 21 of Act 30 of 2000.

 

  1. Paragraph (1)(cD) inserted by section 10 of Act 85 of 1974, substituted by section 7 of Act 113 of 1993 and deleted by section 21 of Act 30 of 2000.

 

  1. Paragraph (1)(cE) inserted by section 8 of Act 96 of 1981 and substituted by section 18 of Act 7 of 2010.

 

  1. (1)(cF) inserted by section 9 of Act 85 of 1987, amended by section 10 of Act 141 of 1992 and deleted by section 21 of Act 30 of 2000.

 

  1. Paragraph (1)(cG) inserted by section 9 of Act 85 of 1987 and substituted by section 10 of Act 141 of 1992 and section 13 of Act 59 of 2000.

 

  1. Paragraph (1)(cH) inserted by section 12 of Act 129 of 1991, amended by section 10 of Act 141 of 1992 and section 10 of Act 28 of 1997, substituted by section 26 of Act 45 of 2003 and deleted by section 10 of Act 20 of 2006.

 

  1. Paragraph (1)(cI) inserted by section 10 of Act 141 of 1992, amended by section 7 of Act 113 of 1993, section 9 of Act 21 of 1994, section 8 of Act 36 of 1996, section 10 of Act 28 of 1997 and section 18 of Act 53 of 1999 and deleted by section 21 of Act 30 of 2000.

 

  1. Paragraph (1)(cJ) inserted by section 10 of Act 141 of 1992, amended by section 7 of Act 113 of 1993 and section 18 of Act 53 of 1999 and deleted by section 21 of Act 30 of 2000.

 

  1. Paragraph (1)(cK) inserted by section 7 of Act 113 of 1993, substituted by section 8 of Act 36 of 1996 and deleted by section 21 of Act 30 of 2000.

 

  1. Paragraph (1)(cL) inserted by section 7 of Act 113 of 1993 and deleted by section 8 of Act 36 of 1996.

 

  1. Paragraph (1)(cM) inserted by section 9 of Act 21 of 1994, amended by section 18 of Act 53 of 1999 and section 10 of Act 20 of 2006 and deleted by section 9 of Act 3 of 2008.

 

  1. Subitem (1)(cN)(ii)(aa)(A) substituted by section 10 of Act 8 of 2007.

 

  1. Subitem (1)(cN)(ii)(bb)(B) substituted by section 10 of Act 8 of 2007.

 

  1. Subitem (1)(cN)(ii)(dd)(i) substituted by section 16 of Act 60 of 2008 effective on 1 March 2009.

 

  1. Subitem (1)(cN)(ii)(dd)(ii) amended by section 2 of Act 8 of 2007 and section 1 of Act 3 of 2008 and substituted by section 16 of Act 60 of 2008 effective on 1 March 2009 and by section 28 of Act 24 of 2011 effective on 1 March 2011.

 

  1. Paragraph (1)(cN) inserted by section 21 of Act 30 of 2000 and substituted by section 16 of Act 31 of 2005 effective on 1 April 2006.

 

  1. Item (1)(cO)(iii)(bb) amended by section 2 of Act 8 of 2007 and section 1 of Act 3 of 2008 and substituted by section 16 of Act 60 of 2008 effective on 1 March 2009 and section 28 of Act 24 of 2011 effective on 1 March 2011.

 

  1. Paragraph (1)(cO) inserted by section 10 of Act 20 of 2006 effective on 1 April 2007.

 

  1. Paragraph (1)(cP) inserted by section 10 of Act 20 of 2006 effective on 2 November 2006.

 

  1. Subparagraph (1)(d)(i) substituted by section 9 of Act 3 of 2008 and section 23 of Act 31 of 2013 effective on 1 May 2011.

 

  1. Subparagraph (1)(d)(iii) substituted by section 14 of Act 32 of 2004 effective on 1 July 2005 and section 18 of Act 7 of 2010 effective on 2 November 2010.

 

  1. Item (1)(d)(iv)(aa) deleted by section 10 of Act 20 of 2006.

 

  1. Words following item (1)(d)(iv)(bb) substituted by section 18 of Act 7 of 2010 effective on 2 November 2010.

 

  1. Paragraph (1)(d) substituted by section 10 of Act 85 of 1974, section 10 of Act 141 of 1992 and section 21 of Act 30 of 2000 (as amended by section 78 of Act 19 of 2001).

 

  1. Paragraph (1)(dA) inserted by section 6 of Act 91 of 1982, amended by section 7 of Act 65 of 1986, substituted by section 10 of Act 101 of 1990 and deleted by section 13 of Act 59 of 2000.

 

  1. Item (1)(e)(i)(bb) substituted by section 28 of Act 24 of 2011 effective on 10 January 2012 and section 23 of Act 31 of 2013 effective on 1 May 2011.

 

  1. Words preceding subitem (1)(e)(i)(cc)(A) substituted by section 18 of Act 7 of 2010 we.f. 1 January 2011, section 28 of Act 24 of 2011 effective on 1 January 2011 and section 23 of Act 31 of 2013 w.ef. 1 may 2011.

 

  1. Paragraph (1)(e) substituted by section 13 of Act 89 of 1969 and section 10 of Act 85 of 1974, amended by section 8 of Act 69 of 1975 and section 9 of Act 94 of 1983, substituted by section 18 of Act 53 of 1999, amended by section 26 of Act 60 of 2001, section 10 of Act 8 of 2007 and section 9 of Act 3 of 2008 and substituted by section 13 of Act 17 of 2009.

 

  1. Paragraph (1)(f) substituted by section 6 of Act 96 of 1985, section 7 of Act 113 of 1993 and section 29 of Act 30 of 1998 and deleted by section 21 of Act
  2. 30 of 2000.

 

  1. Paragraph (1)(fA) inserted by section 7 of Act 113 of 1993, amended by s 8 of Act 36 of 1996 and section 18 of Act
  2. 53 of 1999 and deleted by section 21 of Act 30 of 2000.

 

  1. Paragraph (1)(gA) inserted by section 7 of Act 104 of 1980 and substituted by section 29 of Act 30 of 1998.

 

  1. Subparagraph (1)(gB)(i) amended by section 16 of Act 35 of 2007.

 

  1. Subparagraph (1)(gB)(ii) amended by section 16 of Act 35 of 2007.

 

  1. Item (1)(gB)(iii)(B) substituted by section 28 of Act 24 of 2011 effective on 1 March 2011.

 

  1. Subparagraph (1)(gB)(iii) added by section 16 of Act 35 of 2007.

 

  1. Subparagraph (1)(gB) (iv) added by section 28 of Act 24 of 2011 effective on 1 March 2012.

 

  1. Paragraph (1)(gB) inserted by section 8 of Act 96 of 1981 and substituted by section 8 of Act 36 of 1996 and section 16 of Act 31 of 2005.

 

  1. Subparagraph (1)(gC)(ii) substituted by section 9 of Act 19 of 2001 and section 19 of Act 22 of 2012 effective on 1 January 2012.

 

  1. Paragraph (1)(gC) inserted by section 13 of Act 59 of 2000.

 

  1. Paragraph (1)(gD) inserted by section 16 of Act 31 of 2005.

 

  1. Paragraph (1)(gE) inserted by section 13 of Act 17 of 2009 and substituted by section 23 of Act 31 of 2013 effective on 12 December 2013.

 

  1. Paragraph (1)(gF) inserted by section 18 of Act 7 of 2010 effective on 1 January 2011 (insertion deleted by section 160 of Act 24 of 2011 effective on 1 January 2011).

 

  1. Paragraph (1)(gG) inserted by section 28 of Act 24 of 2011 effective on 1 March 2012.

 

  1. Paragraph (1)(gH) inserted by section 28 of Act 24 of 2011 effective on 1 March 2012 and substituted by section 19 of Act 22 of 2012 effective on 1 March 2012.

 

  1. Paragraph (1)(h) substituted by section 9 of Act 103 of 1976, amended by section 10 of Act 121 of 1984, section 9 of Act 85 of 1987, section 7 of Act 90 of 1988, section 7 of Act 70 of 1989, section 10 of Act 21 of 1995 and section 13 of Act 59 of 2000, substituted by section 14 of Act 32 of 2004, amended by section 10 of Act 20 of 2006, substituted by section13 of Act 17 of 2009 and section 19 of Act 22 of 2012 effective on 1 July 2013.

 

  1. Paragraph (1)(hA) inserted by section 10 of Act 141 of 1992, amended by section 7 of Act 113 of 1993, section 10 of Act 21 of 1995, section 8 of Act 36 of 1996, section 21 of Act 30 of 2000, section 13 of Act 59 of 2000 and section 18 of Act 74 of 2002, deleted by section 14 of Act 32 of 2004, inserted by section 28 of Act 24 of 2011 effective on 3 June 2011 and substituted by section 19 of Act 22 of 2012 effective on 1 January 2013.

 

  1. Subparagraph (1)(i)(i) substituted by section 6 of Act 23 of 2013 effective on 1 March 2013.

 

  1. Paragraph (1)(i) amended by section 7 of Act 72 of 1963, substituted by section 8 of Act 90 of 1964, section 10 of Act 88 of 1965, section 11 of Act 55 of 1966, section 8 of Act 76 of 1968, amended by section 9 of Act 89 of 1969, section 13 of Act 89 of 1969, section 9 of Act 88 of 1971, section 7 of Act 90 of 1972, section 7 of Act 65 of 1973, section 10 of Act 85 of 1974, section 9 of Act 103 of 1976, section 8 of Act 113 of 1977, section 4 of Act 101 of 1978, section 7 of Act 104 of 1979, section 7 of Act 104 of 1980, section 8 of Act 96 of 1981, section 6 of Act 91 of 1982, section 9 of Act 94 of 1983, section 6 of Act 96 of 1985, section 7 of Act 65 of 1986, section 3 of Act 108 of 1986, section 9 of Act 85 of 1987, section 10 of Act 101 of 1990, section 8 of Act 36 of 1996, section 21 of Act 30 of 2000, section 9 of Act 19 of 2001, section 36 of Act 12 of 2003, section 26 of Act 45 of 2003, section 8 of Act 16 of 2004, section 5 of Act 9 of 2005, section 23 of Act 9 of 2006, section 2 of Act 8 of 2007, section 10 of Act 8 of 2007, section 1 of Act 3 of 2008, section 13 of Act 17 of 2009, section 18 of Act 7 of 2010, section 28 of Act 24 of 2011 and substituted by section 28 of Act 24 of 2011 effective on 1 March 2012 and section 6 of Act 23 of 2013 effective on 1 March 2013.

 

  1. Paragraph (1)(iA) inserted by section 7 of Act 90 of 1972 and substituted by section 21 of Act 30 of 2000, section 13 of Act 59 of 2000 and section 18 of Act 74 of 2002 and deleted by section 13 of Act 17 of 2009 effective on 1 January 2010.

 

  1. Paragraph (1)(iB) inserted by section 13 of Act 17 of 2009 effective on 1 January 2010.

 

  1. Words preceding the proviso of paragraph (1)(k)(i) substituted by section 18 of Act 7 of 2010 effective on 1 January 2011, section 28 of Act 24 of 2011 effective on 1 January 2011 and section 19 of Act 22 of 2012 effective on 1 January 2011.

 

  1. Item (1)(k)(i)(aa) substituted by section 12 of Act 129 of 1991, section 13 of Act 59 of 2000 and section 18 of Act 74 of 2002, amended by section 18 of Act 7 of 2010 and substituted by section 19 of Act 22 of 2012 effective on 1 April 2013 and section 23 of Act 31 of 2013 effective on 1 April 2013.

 

  1. Item (1)(k)(i)(bb) substituted by section 7 of Act 113 of 1993, amended by section 13 of Act 59 of 2000, substituted by section 18 of Act 74 of 2002 and deleted by section 13 of Act 17 of 2009 effective on 1 January 2010.

 

  1. Item (1)(k)(i)(cc) added by section 18 of Act 53 of 1999, amended by section 13 of Act 59 of 2000 and section 26 of Act 45 of 2003 and substituted by section 16 of Act 60 of 2008 and section 18 of Act 7 of 2010 and deleted by section 28 of Act 24 of 2011 effective on 1 April 2012.

 

  1. Words preceding subitem (1)(k)(i)(dd)(A) substituted by section 19 of Act 22 of 2012 effective on 1 January 2011.

 

  1. Item (1)(k)(i)(dd) inserted by section 21 of Act 30 of 2000, substituted by section 13 of Act 59 of 2000 and section 26 of Act 60 of 2001, deleted by section 26 of Act 45 of 2003, added by section 18 of Act 7 of 2010 effective on 1 January 2011 and substituted by section 28 of Act 24 of 2011 effective on 1 January 2011.

 

  1. Words following subparagraph (1)(k)(i)(ee)(b) substituted by section 23 of Act 31 of 2013 effective on 25 October 2012.

 

  1. Item (1)(k)(i)(ee) added by section 28 of Act 24 of 2011 effective on 1 April 2012 (addition repealed by section 166 of Act 22 of 2012 effective on 10 January 2012) and substituted by section 19 of Act 22 of 2012 effective on 25 October 2012.

 

  1. Item (1)(k)(i)(ff) added by section 28 of Act 24 of 2011 effective on 1 April 2012 (addition repealed by section 166 of Act 22 of 2012 effective on 10 January 2012) and substituted by section 19 of Act 22 of 2012 effective on 25 October 2012.

 

  1. Item (1)(k)(i)(gg) added by section 28 of Act 24 of 2011 effective on 1 April 2012 (addition repealed by section 166 of Act 22 of 2012 effective on 10 January 2012) and substituted by section 19 of Act 22 of 2012 effective on 25 October 2012.

 

  1. Item (1)(k)(i)(hh) added by section 19 of Act 22 of 2012 effective on 1 April 2013 (addition deleted by section 194 of Act 31 of 2013 effective on 1 April 2013). Item (hh) added by section 23 of Act 31 of 2013 effective on 1 April 2014.

 

  1. Item (1)(k)(i)(ii) added by section 23 of Act 31 of 2013 effective on 1 March 2014.

 

  1. Subparagraph (1)(k)(i) substituted by section 13 of Act 89 of 1969, section 9 of Act 88 of 1971 and section 7 of Act 90 of 1972, amended by section 8 of Act 96 of 1981, section 9 of Act 94 of 1983 and section 10 of Act 121 of 1984, substituted by section 10 of Act 101 of 1990 and amended by section 26 of Act 45 of 2003.

 

  1. Subparagraph (1)(k)(iA) inserted by section 7 of Act 90 of 1972 and deleted by section 18 of Act 74 of 2002.

 

  1. Subparagraph (1)(k)(ii) deleted by section 10 of Act 101 of 1990, added by section 26 of Act 45 of 2003, amended by section 16 of Act 31 of 2005, section 10 of Act 8 of 2007, section 16 of Act 35 of 2007, section 9 of Act 3 of 2008, section 13 of Act 17 of 2009, section 18 of Act 7 of 2010 and deleted by section 28 of Act 24 of 2011 effective on 1 April 2012 – comes into operation in terms of section 28 of Act 24 of 2011 as substituted by section 166 of Act 22 of 2012.

 

  1. Subparagraph (1)(k)(iii) deleted by section 10 of Act 101 of 1990.

 

  1. Subparagraph (1)(k)(iv) deleted by section 13 of Act 89 of 1969.

 

  1. Subparagraph (1)(k)(v) amended by section 10 of Act 85 of 1974 and section 9 of Act 103 of 1976 and deleted by section 10 of Act 101 of 1990.

 

  1. Subparagraph (1)(k)(vi) deleted by section 13 of Act 89 of 1969.

 

  1. Paragraph (1)(kA) inserted by section 10 of Act 121 of 1984, deleted by section 10 of Act 101 of 1990, inserted by section 13 of Act 59 of 2000 and deleted by section 26 of Act 45 of 2003.

 

  1. Paragraph (1)(l) deleted by section 10 of Act 101 of 1990, inserted by section 13 of Act 59 of 2000 and substituted by section 19 of Act 22 of 2012 effective on 1 July 2013.

 

  1. Paragraph (1)(lA) inserted by section 16 of Act 31 of 2005 effective on 1 August 2006.

 

  1. Paragraph (1)(m) substituted by section 13 of Act 89 of 1969, amended by section 12 of Act 129 of 1991 and deleted by section 23 of Act 31 of 2013 effective on 1 March 2014.

 

  1. Paragraph (1)(mA) inserted by section 9 of Act 103 of 1976 and deleted by section 10 of Act 28 of 1997.

 

  1. Paragraph (1)(mB) inserted by section 7 of Act 90 of 1988 and substituted by section 13 of Act 30 of 2002.

 

  1. Paragraph (1)(n) substituted by section 9 of Act 103 of 1976 and deleted by section 12 of Act 129 of 1991.

 

  1. Paragraph (1)(nA) inserted by section 13 of Act 89 of 1969 and substituted by section 10 of Act 141 of 1992.

 

  1. Subparagraph (1)(nB)(ii) substituted by section 7 of Act 65 of 1986.

 

  1. Paragraph (1)(nB) inserted by section 10 of Act 121 of 1984.

 

  1. Paragraph (1)(nC) inserted by section 10 of Act 121 of 1984, deleted by section 12 of Act 129 of 1991 and inserted by section 14 of Act 32 of 2004.

 

  1. Paragraph (1)(nD) inserted by section 10 of Act 121 of 1984, amended by section 6 of Act 96 of 1985, deleted by section 12 of Act 129 of 1991 and inserted by section 14 of Act 32 of 2004.

 

  1. Subparagraph (1)(nE)(i) substituted by section 14 of Act 32 of 2004 and section 16 of Act 31 of 2005 effective on 24 January 2005.

 

  1. Subparagraph (1)(nE)(ii) substituted by section 14 of Act 32 of 2004 and section 16 of Act 31 of 2005 effective on 24 January 2005.

 

  1. Paragraph (1)(nE) inserted by section 10 of Act 121 of 1984 and amended by section 16 of Act 31 of 2005 effective on 24 January 2005.

 

  1. Paragraph (1)(nF) inserted by section 6 of Act 96 of 1985 and deleted by section 12 of Act 129 of 1991.

 

  1. Paragraph (1)(nG) inserted by section 7 of Act 65 of 1986, amended by section12 of Act 129 of 1991 and deleted by section 10 of Act 8 of 2007.

 

  1. Paragraph (1)(nH) inserted by section 10 of Act 101 of 1990 and deleted by section 9 of Act 3 of 2008.

 

  1. Item (1)(o)(i)(bb) substituted by section 10 of Act 20 of 2006.

 

  1. Subparagraph (1)(o)(i) amended by section 16 of Act 35 of 2007 and section 23 of Act 31 of 2013 effective on 1 April 2014.

 

  1. Subparagraph (1)(o)(iA) inserted by section 23 of Act 31 of 2013 effective on 1 April 2014 .

 

  1. Item (1)(o)(ii)(aa) substituted by section 16 of Act 35 of 2007.

 

  1. Paragraph (1)(o)(ii)(bb)(A) substituted by section 16 of Act 31 of 2005 effective on 1 July 2005 and amended by section 16 of Act 35 of 2007.

 

  1. Paragraph (1)(o)(ii)(bb)(B) amended by section 16 of Act 35 of 2007 and substituted by section 19 of Act 22 of 2012 effective on 1 January 2012.

 

  1. Paragraph (1)(o)(ii)(bb)(C) added by section 16 of Act 35 of 2007.

 

  1. Subparagraph (1)(o)(ii) amended by section 16 of Act 35 of 2007.

 

  1. Paragraph (1)(o) substituted by section 13 of Act 89 of 1969, deleted by section 7 of Act 65 of 1973, inserted by section 4 of Act 140 of 1993, substituted by section 18 of Act 53 of 1999 and section 13 of Act 59 of 2000 and amended by section 18 of Act 74 of 2002, section 26 of Act 45 of 2003 and section 16 of Act 35 of 2007.

 

  1. Paragraph (1)(p) amended by section 7 of Act 72 of 1963 and substituted by section 13 of Act 59 of 2000 and section 10 of Act 20 of 2006.

 

  1. Item (1)(q)(ii)(aa) amended by section 2 of Act 8 of 2007, section 1 of Act 3 of 2008 and substituted by section 23 of Act 31 of 2013 effective on 1 March 2013.

 

  1. Item (1)(q)(ii)(bb) amended by section 2 of Act 8 of 2007, section 1 of Act 3 of 2008 and substituted by section 23 of Act 31 of 2013 effective on 1 March 2013.

 

  1. Paragraph (1)(q) deleted by section 12 of Act 129 of 1991, inserted by section 10 of Act 141 of 1992, amended by section 13 of Act 30 of 2002 and substituted by section 10 of Act 20 of 2006.

 

  1. Paragraph (1)(qA) inserted by section 11 of Act 55 of 1966, substituted by section 10 of Act 121 of 1984 and deleted by section 12 of Act 129 of 1991.

 

  1. Paragraph (r) substituted by section 8 of Act 76 of 1968.

 

  1. Paragraph (1)(s) deleted by section 26 of Act 45 of 2003 and inserted by section 13 of Act 26 of 2013 effective on 1 January 2014.

 

  1. Subparagraph (1)(t)(iii) deleted by section 29 of Act 30 of 1998 and inserted by section 26 of Act 45 of 2003.

 

  1. Subparagraph (1)(t)(iv) added by section 13 of Act 89 of 1969 and deleted by section 10 of Act 28 of 1997.

 

  1. Subparagraph (1)(t)(v) added by section 9 of Act 88 of 1971 and substituted by section 23 of Act 31 of 2013 effective on 12 December 2013.

 

  1. Subparagraph (1)(t)(vi) added by section 9 of Act 88 of 1971 and substituted by section 10 of Act 141 of 1992.

 

  1. Subparagraph (1)(t)(vii) added by section 10 of Act 85 of 1974, deleted by section 1 of Act 49 of 1996 and section 10 of Act 28 of 1997, inserted by section 10 of Act 20 of 2006 and substituted by section 10 of Act 8 of 2007.

 

  1. Subparagraph (1)(t)(viii) added by section 10 of Act 85 of 1974, deleted by section 9 of Act 46 of 1996 and inserted by section 10 of Act 20 of 2006.

 

  1. Subparagraph (1)(t)(ix) added by section 7 of Act 104 of 1979, deleted by section 9 of Act 46 of 1996 and inserted by section 10 of Act 20 of 2006.

 

  1. Subparagraph (1)(t)(x) added by section 10 of Act 121 of 1984 and substituted by section 28 of Act 24 of 2011 effective on 1 April 2012.

 

  1. Subparagraph (1)(t)(xi) added by section 7 of Act 90 of 1988 and deleted by section 18 of Act 53 of 1999.

 

  1. Subparagraph (1)(t)(xii) added by section 12 of Act 129 of 1991 and deleted by section 21 of Act 30 of 2000.

 

  1. Subparagraph (1)(t)(xiii) added by section 10 of Act 141 of 1992 and deleted by section 9 of Act 21 of 1994.

 

  1. Subparagraph (1)(t)(xiv) added by section 10 of Act 141 of 1992 and deleted by section 8 of Act 36 of 1996.

 

  1. Subparagraph (1)(t)(xv) added by section 7 of Act 113 of 1993 and deleted by section 18 of Act 74 of 2002.

 

  1. Subparagraph (1)(t)(xvi) inserted by section 28 of Act 24 of 2011 effective on 1 January 2012.

 

  1. Paragraph (1)(t) amended by section 8 of Act 90 of 1964, substituted by section 8 of Act 76 of 1968 and amended by section 10 of Act 20 of 2006 and section 2 of Act 9 of 2007.

 

  1. Paragraph (1)(tA) inserted by section 29 of Act 30 of 1998 and deleted by section 16 of Act 35 of 2007.

 

  1. Subparagraph (1)(u)(i) substituted by section 16 of Act 60 of 2008.

 

  1. Subparagraph (1)(u)(ii) substituted by section 16 of Act 60 of 2008 and deleted by section 13 of Act 17 of 2009.

 

  1. Paragraph (1)(u) added by section 8 of Act 90 of 1962 and substituted by section 16 of Act 35 of 2007.

 

  1. Paragraph (1)(v) added by section 8 of Act 90 of 1962, substituted by section 13 of Act 89 of 1969 and section 3 of Act 108 of 1986 and deleted by section 10 of Act 141 of 1992.

 

  1. Paragraph (1)(vA) inserted by section 7 of Act 90 of 1972, substituted by section 3 of Act 108 of 1986 and deleted by section 10 of Act 141 of 1992.

 

  1. Paragraph (1)(w) added by section 8 of Act 90 of 1962, amended by section 10 of Act 95 of 1967, section 13 of Act 89 of 1969 and section 10 of Act 85 of 1974, substituted by section 10 of Act 141 of 1992, amended by section 7 of Act 113 of 1993 and deleted by section 29 of Act 30 of 1998.

 

  1. Paragraph (1)(x) added by section 8 of Act 90 of 1962, substituted by section 10 of Act 88 of 1965, section 11 of Act 55 of 1966 and section 8 of Act 76 of 1968, amended by section 9 of Act 88 of 1971, substituted by section 8 of Act 69 of 1975, amended by section 7 of Act 104 of 1979, section 8 of Act 96 of 1981, section 9 of Act 94 of 1983, section 10 of Act 101 of 1990, section 12 of Act 129 of 1991, section 10 of Act 141 of 1992, by section 7 of Act 113 of 1993, section 10 of Act 21 of 1995, section 26 of Act 45 of 2003, section 2 of Act 8 of 2007, section 1 of Act 3 of 2008, section 9 of Act 3 of 2008, section 18 of Act 7 of 2010 effective on 1 January 2011 and deleted by section 18 of Act 7 of 2010 effective on 1 March 2011.

 

  1. Paragraph (1)(y) added by section 8 of Act 76 of 1968, deleted by section 10 of Act 101 of 1990, inserted by section 16 of Act 31 of 2005, amended by section 10 of Act 20 of 2006 and deleted by section 19 of Act 22 of 2012 effective on 1 January 2013.

 

  1. Paragraph (1)(yA) inserted by section 10 of Act 20 of 2006.

 

  1. Paragraph (1)(z) added by section 9 of Act 88 of 1971 and deleted by section 16 of Act 60 of 2008.

 

  1. Paragraph (1)(zA) added by section 7 of Act 90 of 1972, substituted by section 10 of Act 85 of 1974 and section 10 of Act 101 of 1990, amended by section 12 of Act 129 of 1991, substituted by section 9 of Act 21 of 1994, amended by section 18 of Act 74 of 2002 and deleted by section 19 of Act 22 of 2012 effective on 1 January 2013.

 

  1. Paragraph (1)(zB) added by section 7 of Act 65 of 1973, substituted by section 10 of Act 85 of 1974 and section 6 of Act 91 of 1982 and deleted by section 10 of Act 8 of 2007.

 

  1. Paragraph (1)(zC) added by section 6 of Act 91 of 1982 and deleted by section 16 of Act 31 of 2005.

 

  1. Paragraph (1)(zD) added by section 6 of Act 91 of 1982 and deleted by section 16 of Act 60 of 2008.

 

  1. Paragraph (1)(zE) added by section 9 of Act 94 of 1983 and substituted by section 18 of Act 7 of 2010.

 

  1. Paragraph (1)(zF) added by section 6 of Act 96 of 1985 and deleted by section 18 of Act 74 of 2002.

 

  1. Paragraph (1)(zG) added by section 10 of Act 101 of 1990, substituted by section 16 of Act 31 of 2005 and section 13 of Act 17 of 2009 and deleted by section 28 of Act 24 of 2011 effective on 1 January 2012.

 

  1. Paragraph (1)(zH) added by section 10 of Act 141 of 1992, substituted by section 10 of Act 28 of 1997, amended by section 13 of Act 59 of 2000 and section 23 of Act 9 of 2006 and deleted by section 19 of Act 22 of 2012 effective on 1 January 2013.

 

  1. Subparagraph (1)(zI)(i) substituted by section 14 of Act 32 of 2004 and amended by section 23 of Act 9 of 2006.

 

  1. Subparagraph (1)(zI)(ii) substituted by section 14 of Act 32 of 2004 and section 16 of Act 31 of 2005 effective on 24 January 2005.

 

  1. Subparagraph (1)(zI)(iii) deleted by section 14 of Act 32 of 2004.

 

  1. Paragraph (1)(zI) added by section 26 of Act 45 of 2003.

 

  1. Subparagraph (1)(zJ)(i) substituted by section 18 of Act 7 of 2010 effective on 1 March 2011.

 

  1. Paragraph (1)(zJ) added by section 16 of Act 60 of 2008 effective on 1 March 2009.

 

  1. Subsection (1) amended by section 16 of Act 31 of 2005.

 

  1. Paragraph (2)(a) deleted by section 2 of Act 4 of 2008 effective on 3 July 2008.

 

  1. Subsection (3) substituted by section 26 of Act 45 of 2003.

 

  1. Subsection (4) substituted by section 13 of Act 89 of 1969, amended by section 9 of Act 89 of 1969, deleted by section 9 of Act 88 of 1971, added by section 10 of Act 101 of 1990 and deleted by section 8 of Act 36 of 1996.

Section 10(1)(bA) of ITA

Posted on by admin_kmos

(bA)  the receipts and accruals of –

(i)     any sphere of government of any country other than the Republic;

(ii)     any institution or body established by a foreign government to the extent that –

  

(aa)   the institution or body has been appointed by that government to perform its functions in terms of an official development assistance agreement that is binding in terms of section 231(3) of the Constitution of the Republic of South Africa, 1996; and

(bb)   the agreement provides that the receipts and accruals of that institution or body must be exempt; and

(iii)    any multinational organisation providing foreign donor funding in terms of an official development assistance agreement that is binding in terms of section 231(3) of the Constitution of the Republic of South Africa Act, 1996, to the extent –

(aa)   the receipts and accruals are derived pursuant to the organisation supplying goods or rendering services in relation to projects that are approved by the Minister after consultation with the Minister of Foreign Affairs;

(bb)   that agreement provides that those receipts and accruals of that organisation must be exempt; and


(cc)    the Minister announces that those receipts and accruals are exempt by notice in the Gazette;

Section 10(1)(bB) of ITA

Posted on by admin_kmos

(bB)  the receipts and accruals of the-

(i)     African Development Bank established on 10 September 1964;

(ii)    World Bank established on 27 December 1945 including the International Bank for Reconstruction and Development and International Development Association;

(iii)   International Monetary Fund established on 27 December 1945;

(iv)    African Import and Export Bank established on 8 May 1993;

(v)     European Investment Bank established on 1 January 1958 under the Treaty of  Rome;

(vi)    New Development Bank established on 15 July 2014;

[Paragraph (bB) inserted by section 23 of Act 15 of 2016 effective on 19 January 2017]

Section 10(1)(c) of ITA

Posted on by admin_kmos

(c)

(i)      ……….

(ii)     any pension payable to any person or his surviving spouse by reason of such person having occupied the office of State President or Vice State President: Provided that the provisions of this subparagraph shall not apply to any amount payable to any person or his surviving spouse by reason of such person having occupied the office of President as elected in terms of section 77 of the Constitution;

(iii)    the salary and emoluments payable to any person who holds office in the Republic as an official of any government, other than the Government of the Republic, provided such person is stationed in the Republic for that purpose and is not ordinarily resident in the Republic;

(iv)    any salary and emoluments payable to any domestic or private servant of any person referred to in subparagraph (iii) in respect of domestic or private services rendered or to be rendered by such servant to such person if such servant is not a South African citizen and is not ordinarily resident in the Republic;

(v)     any salary and emoluments payable to any subject of a foreign state who is temporarily employed in the Republic, provided the exemption of such salary and emoluments is authorized by an agreement entered into by the governments of such foreign state and the Republic;

(vi)    any salary and emoluments payable to any person that is a subject of a foreign state and who is not a resident to the extent that that salary or those emoluments are paid by –

(aa)   an institution or body contemplated in subsection (1)(bA)(ii) in respect of any agreement contemplated therein; or

(bb)   an organisation contemplated in subsection (1)(bA)(iii) in respect of services rendered in relation to a project contemplated therein.

Section 10(1)(cA) of ITA

Posted on by admin_kmos

(cA)   the receipts and accruals of –

(i)      any institution, board or body (other than a company as defined in the Companies Act, any co-operative, close corporation, trust or water services provider) established by or under any law and which, in the furtherance of its sole or principal object-

(aa)  conducts scientific, technical or industrial research;

(bb)   provides necessary or useful commodities, amenities or services to the State (including any provincial administration) or members of the general public; or

(cc)   carries on activities (including the rendering of financial assistance by way of loans or otherwise) designed to promote commerce, industry or agriculture or any branch thereof;

(ii)     any association, corporation or company contemplated in paragraph (a) of the definition of “company” in section 1, all the shares of which are held by any such institution, board or body, if the operations of such association, corporation or company are ancillary or complementary to the object of such institution, board or body:

Provided that such institution, board, body or company –

(a)     has been approved by the Commissioner subject to such conditions as he may deem necessary to ensure that the activities of such institution, board, body or company are wholly or mainly directed to the furtherance of its sole or principal object;

(b)     is by law or under its constitution –

(i)      not permitted to distribute any amount to any person, other than, in the case of such company, to the holders of shares in that company;

[Subparagraph (i) substituted by section 23(1)(c) of Act 31 of 2013 and by section 10(1)(a) of Act 23 of 2020]

(ii)     required to utilize its funds solely for investment or the object for which it has been established; and

(iii)    required on dissolution-

(aa)   where the institution, board, body or company is established under any law, to transfer its assets to some other institution, board or body which has been granted exemption from tax in terms of this paragraph and which has objects similar to those of such institution, board, body or company; or

(bb)   where the institution, board or body is established by law, to transfer its assets to –

(A)    some other institution, board or body which has been granted exemption from tax in terms of this paragraph and which has objects similar to those of such institution, board, body or company; or

(B)    to the State:

Provided further that –

(a)     where the Commissioner is satisfied that any such institution, board, body or company has during any year of assessment failed to comply with the provisions of this paragraph, he may withdraw his approval of the institution, board, body or company with effect from the commencement of that year of assessment;

(b)     where the institution, board, body or company fails to transfer, or take reasonable steps to transfer, its assets as contemplated in paragraph (b) (iii) of the first proviso, the accumulated net revenue which has not been distributed shall be deemed for the purposes of this Act to be an amount of taxable income which accrued to such institution, board, body or company during the year of assessment contemplated in paragraph (a); and

(c)     ……….

Section 10(1)(cG) of ITA

Posted on by admin_kmos

(cG)  the receipts and accruals of any person who is not a resident, which are derived by such person from carrying on business as the owner or charterer of any ship or aircraft, if a similar exemption or equivalent relief is granted by the country of which such person is a resident, to any resident in respect of any tax imposed in that country on income which may be derived by such person from carrying on in such country any business as owner or charterer of any ship or aircraft;

Section 10(1)(cN) of ITA

Posted on by admin_kmos

(cN)  the receipts and accruals of any public benefit organisation approved by the Commissioner in terms of section 30(3), to the extent that the receipts and accruals are derived –

(i)      otherwise than from any business undertaking or trading activity; or

(ii)     from any business undertaking or trading activity –

(aa)    if the undertaking or activity –

(A)    is integral and directly related to the sole or principal object of that public benefit organisation as contemplated in paragraph (b) of the definition of ‘public benefit organisation’ in section 30;

(B)     is carried out or conducted on a basis substantially the whole of which is directed towards the recovery of cost; and

(C)     does not result in unfair competition in relation to taxable entities;

(bb)   if the undertaking or activity is of an occasional nature and undertaken substantially with assistance on a voluntary basis without compensation;

(cc)    if the undertaking or activity is approved by the Minister by notice in the Gazette, having regard to –

(A)    the scope and benevolent nature of the undertaking or activity;

(B)     the direct connection and interrelationship of the undertaking or activity with the sole or principal object of the public benefit organisation;

(C)     the profitability of the undertaking or activity; and

(D)    the level of economic distortion that may be caused by the tax exempt status of the public benefit organisation carrying out the undertaking or activity; or

(dd)   other than an undertaking or activity in respect of which item (aa), (bb) or (cc) applies and do not exceed the greater of –

(i)      5 per cent of the total receipts and accruals of that public benefit organisation during the relevant year of assessment; or

(ii)     R200 000;

Section 10(1)(cO) of ITA

Posted on by admin_kmos

(cO)  the receipts and accruals of any recreational club approved by the Commissioner in terms of section 30A, to the extent that the receipts and accruals are derived –

  

(i)      in the form of membership fees or subscriptions paid by its members;

(ii)     from any business undertaking or trading activity that –

(aa)   is integral and directly related to the provision of social and recreational amenities or facilities for the members of that club;


(bb)   is carried out on a basis substantially the whole of which is directed towards the recovery of cost; and


(cc)    does not result in unfair competition in relation to taxable entities;


(iii)    from any fundraising activities of that club, which are of an occasional nature and undertaken substantially with assistance on a voluntary basis without compensation; and

(iv)    from any other source and do not in total exceed the greater of –

(aa)  five per cent of the total membership fees and subscriptions due and payable by its members during the relevant year of assessment; or

(bb)   R120 000;