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Section 8A (ITA) – Gains made by directors of companies or by employees in respect of rights to acquire marketable securities

Posted on October 15, 2015April 9, 2026 by admin_kmos

8A. . . . . . .

[Section 8A inserted by section 11 of Act 89 of 1969, amended by section 8(1) of Act 52 of 1970, by section 8(a), (b) and (c) of Act 88 of 1971, by section 7 of Act 32 of 2004, by section 10(1) of Act 31 of 2005 and by section 17(1)(a) and (b) of Act 24 of 2011 and repealed by section 5 of Act 5 of 2026]

Posted in Section 8A (ITA) - Gains made by directors of companies or by employees in respect of rights to acquire marketable securities

← Subsection 5 of section 8 of ITA

Section 8B (ITA) – Taxation of amounts derived from broad-based employee share plan →