“assessed capital loss” means an amount determined in terms of paragraph 9 of the Eighth Schedule;
Category: PRELIMINARY (ITA)
“Aggregate capital loss” definition of section 1 of ITA
“aggregate capital loss” means an amount determined in terms of paragraph 7 of the Eighth Schedule;
“Aggregate capital gain” definition of section 1 of ITA
“aggregate capital gain” means an amount determined in terms of paragraph 6 of the Eighth Schedule;
“Agent” definition of section 1 of ITA
“agent” includes any partnership or company or any other body of persons corporate or unincorporate acting as an agent;