61.    Extension of scope of certain provisions of Act for purposes of donations tax

 

For the purposes of the donations tax –

 

(a)     any reference in paragraph (a) or (e) of the definition of ‘representative taxpayer’ in section 1 to the income of any person or to the gross income received by or accrued to or in favour of any person shall be deemed to include a reference to property disposed of by any person under a donation or to the value of such property, as the context may require;

 

(b)     ……….

 

(c)     ……….

 

(d)     the reference in paragraphs (b) and (c) of the definition of “representative taxpayer” in section 1 to the income under the management, disposition or control of an agent or to income which is the subject of any trust, as the case may be, shall be deemed to include a reference to any property disposed of under a donation which is under the management, disposition or control of the agent or to property disposed of under a donation which is the subject of the trust, as the case may be;

 

(e)     ……….

 

(f)      ……….

 

(g)     ……….

[Paragraph (g) added by section 25 of Act 90 of 1962, substituted by section 29 of Act 90 of 1988 and deleted by section 3 of Act 23 of 2015 effective on 8 January 2016]