46. Persons acting in a representative capacity

 

The natural person who resides in the Republic responsible for the duties imposed by this Act-

[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

 

(a)     on any company shall be the public officer thereof or, in the case of any company which is placed under business rescue in terms of Chapter 6 of the Companies Act, 2008 (Act No. 71 of 2008), or in liquidation, the business rescue practitioner or the liquidator thereof;

[Paragraph (a) substituted by section 271 of Act 28 of 2011 and section 33 of Act 44 of 2014 effective on 20 January 2015]

 

(b)     on any public authority shall be any person responsible for accounting for the receipt and payment of moneys under the provisions of any law or for the receipt and payment of moneys or funds on behalf of such public authority;

 

(c)     on a municipality shall be any person responsible for accounting for the receipt and payment of moneys or funds on behalf of such municipality;

[Paragraph (c) substituted by section 15 of Act 10 of 2006]

 

(d)     on any corporate or unincorporate body (other than a company) shall be any person who is the treasurer of that body or whose functions are similar to those of a treasurer of that body;

 

(e)     on a person under legal disability shall be his guardian, curator or administrator or the other person having the management or control of his affairs;

 

(f)      on any person who is not a resident of the Republic or any person (other than a company) who is for the time being out of the Republic, shall be any agent of such person controlling such person’s affairs in the Republic or any manager of any enterprise of such person in the Republic;

 

(g)     on a deceased person or his estate shall be the executor or administrator of such estate;

 

(h)     on an insolvent person or his estate shall be the trustee or administrator of such estate;

 

(i)      on any trust fund shall be the person administering the fund in a fiduciary capacity;

 

(j)      on a foreign donor funded project shall be any person responsible for accounting for the receipt and payment of moneys or funds on behalf of such foreign donor funded project:

[Paragraph (j) added by section 41 of Act 35 of 2005]

[Section 46 amended by section 185 of Act 45 of 2003]

 

47. ……….

[Section 47 amended by section 170 of Act 60 of 2001 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]

 

48. ……….

[Section 48 amended by section 99 of Act 53 of 1999, s.186 of Act 45 of 2003, section 106 of Act 32 of 2004 and section 16 of Act 10 of 2006 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]

 

49. ……….

[Section 49 repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]