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)(p) of ITA

Posted on by admin_kmos

(p)     any amount received by or accrued to any person who is not a resident, for services rendered or work or labour done by him outside the Republic for or on behalf of any employer in the national or provincial sphere of government or any municipality in the Republic or any national or provincial public entity if not less than 80 per cent of the expenditure of such entity is defrayed directly or indirectly from funds voted by Parliament, if such amount is chargeable with income tax in the country in which he is ordinarily resident and the income tax so chargeable is borne by himself and is not paid on his behalf by the Government, the municipality concerned or such public entity;

Section 10(1)(q) of ITA

Posted on by admin_kmos

(q)     any bona fide scholarship or bursary, other than any scholarship or bursary contemplated in paragraph (qA), granted to enable or assist any person to study at a recognized educational or research institution: Provided that if any such scholarship or bursary has been so granted by an employer or an associated institution (as respectively defined in paragraph 1 of the Seventh Schedule) to an employee (as defined in the said paragraph) or to a relative of such employee, the exemption under this paragraph shall not apply –

[Words preceding the proviso substituted by section 16 of Act 17 of 2017 effective on 1 March 2018 and applies in respect of years of assessment commencing on or after that date]

(i)      in the case of a scholarship or bursary granted to so enable or assist any such employee, unless the employee agrees to reimburse the employer for any scholarship or bursary granted to that employee if that employee fails to complete his or her studies for reasons other than death, ill-health or injury;

(ii)     in the case of a scholarship or bursary granted to enable or assist any such relative of an employee so to study –

(aa)   if the remuneration proxy derived by the employee in relation to a year of assessment exceeded R600 000;

[Sub-paragraph (aa) amended by section 1(2)(c) of Act 3 of 2008, substituted by section 23(1)(t) of Act 31 of 2013, by section 23(1)(e) of Act 15 of 2016 and by section 7(1)(a) of Act 14 of 2017 and amended by section 10(1)(b) of Act 23 of 2020 effective on 1 March, 2021 and applicable in respect of years of assessment commencing on or after that date]

(bb)   to so much of any scholarship or bursary contemplated in this subparagraph as in the case of any such relative, during the year of assessment, exceeds-

(A)    R20 000 in respect of-

[Words preceding subsubitem (AA) substituted by section 23 of Act 15 of 2016 and section 7 of Act 14 of 2017 effective on 1 March 2017, applies in respect of years of assessment commencing on or after that date]

(AA)  grade R to grade twelve as contemplated in the definition of ‘school’ in section 1 of the South African Schools Act, 1996 (Act No. 84 of 1996); or

(BB)  a qualification to which an NQF level from 1 up to and including 4 has been allocated in accordance with Chapter 2 of the National Qualifications Framework Act, 2008 (Act No. 67 of 2008);

[Subitem (A) substituted by section 16 of Act 25 of 2015 effective on 1 March 2013]

(B)    R60 000 in respect of a qualification to which an NQF level from 5 up to and including 10 has been allocated in accordance with Chapter 2 of the National Qualifications Framework Act, 2008 (Act 67 of 2008); and

[Sub-paragraph (bb) amended by section 1(2)(c) of Act 3 of 2008, substituted by section 23(1)(t) of Act 31 of 2013 and amended by section 10(1)(b) of Act 23 of 2020 effective on 1 March, 2021 and applicable in respect of years of assessment commencing on or after that date] 

[Item (B) substituted by section 23(1)(g) of Act 15 of 2016 and by section 7(1)(c) of Act 14 of 2017 deemed effective on 1 March, 2017 and applicable in respect of years of assessment commencing on or after that date]

(cc)   if any remuneration to which the employee was entitled or might in the future have become entitled was in any manner whatsoever reduced or forfeited as a result of the grant of such scholarship or bursary;

[Sub-paragraph (cc) added by section 10(1)(b) of Act 23 of 2020 effective on 1 March, 2021 and applicable in respect of years of assessment commencing on or after that date]

[Paragraph (q) deleted by section 12(1)(i) of Act 129 of 1991, inserted by section 10(1)(p) of Act 141 of 1992, amended by section 10(1)(f) of Act 28 of 1997, by section 13(1)(c) and (d) of Act 30 of 2002 and substituted by section 10(1)(o) of Act 20 of 2006 and amended by section 16(1)(h) of Act 17 of 2017 effective on 1 March, 2018 and applicable in respect of years of assessment commencing on or after that date] 

Section 10(1)(qA) of ITA

Posted on by admin_kmos

(qA)  any bona fide scholarship or bursary granted to enable or assist any person who is a person with a disability as defined in section 6B(1) to study at a recognised educational or research institution: Provided that if any such scholarship or bursary has been so granted by an employer or an associated institution (as respectively defined in paragraph 1 of the Seventh Schedule) to an employee (as defined in the said paragraph) who is a person with a disability as defined in section 6B(1) or to any person with a disability as defined in section 6B(1) who is a member of the family of an employee (as defined in paragraph 1 of the Seventh Schedule) in respect of whom that employee is liable for family care and support, the exemption under this paragraph shall not apply-

(i)      in the case of a scholarship or bursary granted to so enable or assist an employee, who is a person with a disability as defined in section 6B(1), unless that employee agrees to reimburse the employer for any scholarship or bursary granted to that employee if that employee fails to complete his or her studies for reasons other than death, ill-health or injury;

(ii)     in the case of a scholarship or bursary granted to enable or assist a person with a disability as defined in section 6B(1) who is a member of the family of an employee, as defined in paragraph 1 of the Seventh Schedule, in respect of whom that employee is liable for family care and support, to study-

[Words preceding item (aa) substituted by section 22 of Act 23 of 2018 effective on 1 March 2018, applies in respect of years of assessment commencing on or after that date]

(aa)   if the remuneration proxy derived by the employee in relation to a year of assessment exceeded R600 000;

[Sub-paragraph (aa) amended by section 10(1)(d) of Act 23 of 2020 effective on 1 March, 2021 and applicable in respect of years of assessment commencing on or after that date]

(bb)   to so much of any scholarship or bursary contemplated in this subparagraph as in the case of any such member of the family of that employee, during the year of assessment, exceeds-

(A)    R30 000 in respect of-

(AA) grade R to grade twelve as contemplated in the definition of “school” in section 1 of the South African Schools Act, 1996 (Act No. 84 of 1996); or

(BB) a qualification to which an NQF level from 1 up to and including 4 has been allocated in accordance with Chapter 2 of the National Qualifications Framework Act, 2008 (Act No. 67 of 2008); and

(B)    R90 000 in respect of a qualification to which an NQF level from 5 up to and including 10 has been allocated in accordance with Chapter 2 of the National Qualifications Framework Act, 2008 (Act 67 of 2008); and

[Sub-paragraph (bb) amended by section 10(1)(d) of Act 23 of 2020 effective on 1 March, 2021 and applicable in respect of years of assessment commencing on or after that date]

(cc)   if any remuneration to which the employee was entitled or might in the future have become entitled was in any manner whatsoever reduced or forfeited as a result of the grant of such scholarship or bursary;

[Sub-paragraph (cc) added by section 10(1)(d) of Act 23 of 2020 effective on 1 March, 2021 and applicable in respect of years of assessment commencing on or after that date]

[Paragraph (qA) inserted by section 11(c) of Act 55 of 1966, substituted by section 10(1)(g) of Act 121 of 1984, deleted by section 12(1)(j) of Act 129 of 1991 and inserted by section 16(1)(i) of Act 17 of 2017 effective on 1 March, 2018 and applicable in respect of years of assessment commencing on or after that date. Paragraph (ii) amended by section 22(1)(c) of Act 23 of 2018 deemed effective on 1 March, 2018 and applicable in respect of years of assessment commencing on or after that date]

Section 10(1)(r) of ITA

Posted on by admin_kmos

(r)      any gratuity (other than a leave gratuity) received by or accrued to any person from public funds upon his retirement from any office or employment under the Government, including the Railway Administration and any provincial administration, or from the funds of the Land and Agricultural Bank of South Africa upon his retirement as a member of the board of the said Bank, which the Treasury declares to be free of tax;

Section 10(1)(t) of ITA

Posted on by admin_kmos

(t)    the receipts and accruals –

(i)      of the Council for Scientific and Industrial Research;

(ii)     of the South African Inventions Development Corporation;

(iii)    of the South African National Roads Agency Limited incorporated in terms of section 3 of the South African National Roads Agency Limited and National Roads Act, 1998 (Act No. 7 of 1998);

(iv)    ……….

(v)     of the Armaments Corporation of South Africa Limited, contemplated in section 2(1) of the Armaments Corporation of South Africa, Limited Act, 2003 (Act No. 51 of 2003);

(vi)    of any company during any period during which all the issued shares of such company are held by the Corporation referred to in subparagraph (v), if the operations of such company are conducted in pursuance of, or are ancillary or complementary to, the objects of the said Corporation;

(vii)   of any traditional council or traditional community established or recognised or deemed to have been established or recognised in terms of the Traditional Leadership and Governance Framework Act, 2003 (Act No. 41 of 2003), or any tribe as defined in section 1 of that Act: Provided that the Minister may by notice in the Gazette determine that those receipts and accruals shall not be exempt with effect from any year of assessment commencing on or after a date to be determined by the Minister in such notice;

(viii)  of any regional electricity distributor that is wholly owned by any person that is exempt from normal tax during any year of assessment commencing before 1 January 2014, or before a later date that may be determined by the Minister by notice in the Gazette;

(ix)    of any water services provider;

(x)     of the Development Bank of Southern Africa established on 23 June 1983;

(xi)    ……….

(xii)   ……….

(xiii)  ……….

(xiv)  ……….

(xv)   ……….

(xvi)  of-

(aa)   the compensation fund established by section 15 of the Compensation for Occupational Injuries and Diseases Act, 1993 (Act No. 130 of 1993);

(bb)   the reserve fund established by section 19 of the Compensation for Occupational Injuries and Diseases Act, 1993 (Act No. 130 of 1993); and

(cc)   a mutual association licensed in terms of section 30 of the Compensation for Occupational Injuries and Diseases Act, 1993 (Act No. 130 of 1993), to carry on the business of insurance of employers against their liabilities to employees, if the compensation paid by the mutual association is identical to compensation that would have been payable in similar circumstances in terms of that Act;

[Subparagraph (xvi) inserted by section 28 of Act 24 of 2011 and amended by section 23 of Act 15 of 2016 effective on 1 April 2016, applies in respect of receipts and accruals on or after that date]

(xvii)  of the National Housing Finance Corporation established in 1996 by the National Department of Human Settlements;

[Subparagraph (xvii) added by section 23(1)(h) of Act 15 of 2016 and substituted by section 9(1)(b) of Act 17 of 2023 with effect from 1 April, 2024 and applicable in respect of years of assessment ending on or after that date]

(xviii) of the Corporation for Deposit Insurance established in terms of section 166AE of the Financial Sector Regulation Act:

[Subparagraph (xviii) inserted by section 9(1)(c) of Act 17 of 2023 with effect from 1 April, 2024 and applicable in respect of years of assessment ending on or after that date]

: Provided that any entity contemplated in this paragraph must comply with such reporting requirements as the Commissioner may determine;

Section 10(1)(u) of ITA

Posted on by admin_kmos

(u)     any amount received by or accrued to any person-

(i)      from or on behalf of such person’s spouse or former spouse by way of alimony or allowance or maintenance of such person under an order of judicial separation or divorce granted in consequence of proceedings instituted after the twenty-first day of March, 1962, or under any agreement of separation entered into after that date.

Section 10(1)(y) of ITA

Posted on by admin_kmos

(y)     any government grant or government scrapping payment received or accrued in terms of any programme or scheme which has been approved in terms of the national annual budget process and has been identified by the Minister by notice in the Gazette with effect from a date specified by the Minister in that notice (including any date that precedes the date of such notice) for purposes of this paragraph, having regard to-

(i)      whether the programme or scheme meets government policy priorities and objectives with respect to-

(aa)    the encouragement of economic growth and investment;

(bb)   the promotion of employment creation;

(cc)    the development of public infrastructure and transport;

(dd)   the promotion of public health;

(ee)    the development of innovation and technology;

(ff)    the provision of housing and basic services; or

(gg)   the provision of relief in the case of natural disasters;

(ii)     the extent to which the programme or scheme will support the policy priorities and objectives contemplated in subparagraph (i);

(iii)    the financial implications for government should government grants or government scrapping payments in terms of that programme or scheme be exempt from tax; and

(iv)    whether the tax implications were taken into account in determining the appropriation or payment in respect of that programme or scheme;

[Paragraph (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, deleted by section 19 of Act 22 of 2012 and added by section 16 of Act 25 of 2015 effective on 1 January 2013]

Section 10(1)(yA) of ITA

Posted on by admin_kmos

(yA)   any amount received by or accrued to any person in respect of goods or services provided to beneficiaries 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, to the extent –

(aa)   that amount is received or accrued in relation to projects that are approved by the Minister; and

[Subparagraph (aa) substituted by section 16 of Act 17 of 2017 and section 22 of Act 23 of 2018 effective on 17 January 2019]

(bb)   where that agreement was concluded on or after 1 January 2007, that that agreement provides that those receipts and accruals of that person must be exempt;

[Subparagraph (bb) substituted by section 22(1)(d) of Act 23 of 2018 and by section 10(1)(e) of Act 23 of 2020 deemed to have come into operation 1 January, 2007 and applicable in respect of years of assessment commencing on or after that date]

(cc)    ……….

[Subparagraph (cc) deleted by section 16 of Act 17 of 2017 effective on 18 December 2017]