[{"id":null,"item_id":"20693","item_type":"post","content":"WYSIWYG default value<\/p>\n"},{"id":null,"item_id":"20695","item_type":"post","content":"
WYSIWYG default value<\/p>\n"},{"id":null,"item_id":"20697","item_type":"post","content":"
WYSIWYG default value<\/p>\n"},{"id":null,"item_id":"22823","item_type":"post","content":"
WYSIWYG default value<\/p>\n"},{"id":null,"item_id":"22817","item_type":"post","content":"
WYSIWYG default value<\/p>\n"},{"id":null,"item_id":"28","item_type":"post","content":"
Assessed capital loss<\/strong><\/p>\n\u00a0<\/strong><\/p>\nDefinition of \u201cassessed capital loss\u201d inserted by section 5 of Act 5 of 2001.<\/p>\n"},{"id":null,"item_id":"23","item_type":"post","content":"
Aggregate capital gain<\/strong><\/p>\n\u00a0<\/strong><\/p>\nDefinition of \u201caggregate capital gain\u201d inserted by section 5 of Act 5 of 2001.<\/p>\n"},{"id":null,"item_id":"26","item_type":"post","content":"
Aggregate capital loss<\/strong><\/p>\n <\/p>\n
Definition of \u201caggregate capital loss\u201d inserted by section 5 of Act 5 of 2001.<\/p>\n"},{"id":null,"item_id":"30","item_type":"post","content":"
Assessment<\/strong><\/p>\n <\/p>\n
Definition of \u201cassessment\u201d amended by section 3 of Act 90 of 62, substituted by section 4 of Act 88 of 1971 and section 4 of Act 69 of 1975, amended by section 2 of Act 104 of 1980, section 5 of Act 5 of 2001 and section 12 of Act 45 of 2003 and substituted by section 271 of Act 28 of 2011 effective on 1 October 2012.<\/p>\n"},{"id":null,"item_id":"32","item_type":"post","content":"
Average exchange rate<\/strong><\/p>\n <\/p>\n
Definition of \u201caverage exchange rate\u201d inserted by section 6 of Act 74 of 2002 and substituted by section 3 of Act 32 of 2005.<\/p>\n"},{"id":null,"item_id":"34","item_type":"post","content":"
Banks Act<\/strong><\/p>\n <\/p>\n
Definition of \u201cBanks Act\u201d inserted by section 4 of Act 31 of 2013 effective on 1 January 2014.<\/p>\n"},{"id":null,"item_id":"36","item_type":"post","content":"
Beneficiary<\/strong><\/p>\n <\/p>\n
\n- Definition of \u201cbeneficiary\u201d inserted by section 3 of Act 32 of 2005.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (a) substituted by section 3 of Act 101 of 1978 and section 2 of Act 65 of 1986.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (b) substituted by section 3 of Act 101 of 1978 and section 10 of Act 53 of 1999, amended by section 4 of Act 60 of 2008 and substituted by section 4 of Act 31 of 2013 effective on 1 January 2014.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (c) substituted by section 2 of Act 21 of 1995 and section 19 of Act 30 of 1998 and deleted by section 19 of Act 30 of 1998.<\/li>\n<\/ol>\n"},{"id":null,"item_id":"54","item_type":"post","content":"
Bonus debenture or securities<\/strong><\/p>\n <\/p>\n
Definition of \u201cbonus debentures or securities\u201d inserted by section 4 of Act 85 of 1974.<\/p>\n"},{"id":null,"item_id":"56","item_type":"post","content":"
Capital gain<\/strong><\/p>\n <\/p>\n
Definition of \u201ccapital gain\u201d inserted by section 5 of Act 5 of 2001.<\/p>\n"},{"id":null,"item_id":"58","item_type":"post","content":"
Capital loss<\/strong><\/p>\n <\/p>\n
Definition of \u201ccapital loss\u201d inserted by section 5 of Act 5 of 2001.<\/p>\n"},{"id":null,"item_id":"62","item_type":"post","content":"
Child<\/strong><\/p>\n <\/p>\n
Definition of \u201cchild\u201d inserted by section 4 of Act 90 of 1964 and amended by section 2 of Act 3 of 2008.<\/p>\n"},{"id":null,"item_id":"64","item_type":"post","content":"
Close corporation<\/strong><\/p>\n <\/p>\n
Definition of \u201cclose corporation\u201d inserted by section 2 of Act 121 of 1984.<\/p>\n"},{"id":null,"item_id":"66","item_type":"post","content":"
Collective Investment Schemes Control Act<\/strong><\/p>\n <\/p>\n
Definition of \u201cCollective Investment Schemes Control Act\u201d inserted by section 4 of Act 31 of 2013 effective on 1 January 2014.<\/p>\n"},{"id":null,"item_id":"68","item_type":"post","content":"
Commissioner<\/strong><\/p>\n <\/p>\n
Definition of \u201cCommissioner\u201d deleted by section 4 of Act 90 of 1964, inserted by section 2 of Act 104 of 1980 and substituted by section 34 of Act 34 of 1997 and section 271 of Act 28 of 2011 effective on 1 October 2012.<\/p>\n"},{"id":null,"item_id":"70","item_type":"post","content":"
Companies Act<\/strong><\/p>\n <\/p>\n
Definition of \u201cCompanies Act\u201d inserted by section 4 of Act 31 of 2013 effective on 1 January 2014.<\/p>\n"},{"id":null,"item_id":"72","item_type":"post","content":"
Company<\/strong><\/p>\n <\/p>\n
\n- Paragraph (a) of definition of \u201ccompany\u201d substituted by section 4 of Act 85 of 1974 and section 2 of Act 121 of 1984.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (b) of definition of \u201ccompany\u201d substituted by section 4 of Act 85 of 1974 and section 13 of Act 30 of 2000.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (c) of definition of \u201ccompany\u201d substituted by section 4 of Act 85 of 1974, deleted by section 13 of Act 30 of 2000 and inserted by section 3 of Act 20 of 2006.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (d) of definition of \u201ccompany\u201d substituted by section 2 of Act 121 of 1984 and section 13 of Act 30 of 2000.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (e)(i) of definition of \u201ccompany\u201d deleted by section 7 of Act 17 of 2009 effective on 1 January 2010.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (e)(ii) of definition of \u201ccompany\u201d substituted by section 3 of Act 8 of 2007, section 6 of Act 7 of 2010 effective on 1 January 2010 and section 4 of Act 31 of 2013 effective on 1 January 2014.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (e)(iii) of definition of \u201ccompany\u201d inserted by section 2 of Act 22 of 2012 effective on 1 April 2013.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (e) of definition of \u201ccompany\u201d added by section 3 of Act 90 of 1962, amended by section 2 of Act 28 of 1997 and substituted by section 13 of Act 30 of 2000 and section 6 of Act 74 of 2002.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (f) of definition of \u201ccompany\u201d added by section 2 of Act 121 of 1984 and substituted by section 6 of Act 7 of 2010 effective on 1 October 2010 in the case of any foreign partnership that is established or formed before 24 August 2010 and effective on the date of establishment or formation in the case of any foreign partnership that is established or formed on or after 24 August 2010.<\/li>\n<\/ol>\n
<\/p>\n
\n- Words following paragraph (f) of definition of \u201ccompany\u201d added by section 6 of Act 7 of 2010 effective on 1 October 2010 in the case of any foreign partnership that is established or formed before 24 August 2010 and effective on the date of establishment or formation in the case of any foreign partnership that is established or formed on or after 24 August 2010.<\/li>\n<\/ol>\n"},{"id":null,"item_id":"303","item_type":"post","content":"
Year of assessment<\/strong><\/p>\n <\/p>\n
Definition of \u201cyear of assessment\u201d substituted by section 1 of Act 6 of 1963, amended by section 4 of Act 72 of 1963 and substituted by section 4 of Act 90 of 1964, section 9 of Act 30 of 2002 and section 7 of Act 17 of 2009 effective on 1 January 2010.<\/p>\n"},{"id":null,"item_id":"74","item_type":"post","content":"
Connected person<\/strong><\/p>\n <\/p>\n
\n- Subparagraph (a)(ii) of definition of \u201cconnected person\u201d substituted by section 7 of Act 17 of 2009 effective on 1 January 2010 and section 2 of Act 22 of 2012 effective on1 January 2010.<\/li>\n<\/ol>\n
<\/p>\n
\n- Words preceding subparagraph (b)(i) of definition of \u201cconnected person\u201d substituted by section 7 of Act 17 of 2009 effective on 1 January 2010 and section 2 of Act 22 of 2012 effective on1 January 2010.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (bA) of definition of \u201cconnected person\u201d inserted by section 19 of Act 30 of 1998 and substituted by section 6 of Act 74 of 2002, section 7 of Act 17 of 2009 effective on 1 January 2010 and section 2 of Act 22 of 2012 effective on1 January 2010.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (c) of definition of \u201cconnected person\u201d substituted by section 4 of Act 31 of 2013 effective on 12 December 2013.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (d)(i) of definition of \u201cconnected person\u201d substituted by section 3 of Act 20 of 2006, section 3 of Act 8 of 2007, section 7 of Act 24 of 2011 effective on 1 January 2012 and section 4 of Act 31 of 2013 effective on 1 January 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (d)(ii) of definition of \u201cconnected person\u201d deleted by section 3 of Act 20 of 2006.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph(d)(iii) of definition of \u201cconnected person\u201d deleted by section 3 of Act 20 of 2006.<\/li>\n<\/ol>\n
<\/p>\n
\n- Words preceding item (iv)(aa) of definition of \u201cconnected person\u201d substituted by section 4 of Act 31 of 2013 effective on 12 December 2013.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (iv) of definition of \u201cconnected person\u201d substituted by section 2 of Act 21 of 1994, section 2 of Act 28 of 1997 and section 6 of Act 7 of 2010 effective on 1 January 2011.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (v) of definition of \u201cconnected person\u201d substituted by section 2 of Act 21 of 1994, section 6 of Act 7 of 2010 effective on 1 January 2011, section 7 of Act 24 of 2011 effective on 1 January 2012 and section 4(1)(j) of Act 31 of 2013 effective on 1 January 2013 and section 4(1)(k) of Act 31 of 2013 effective on 12 December 2013.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (vA) of definition of \u201cconnected person\u201d inserted by section 2 of Act 28 of 1997 and substituted by section 19 of Act 30 of 1998.<\/li>\n<\/ol>\n
<\/p>\n
\n- Item (vi)(bb) of definition of \u201cconnected person\u201d substituted by section 7 of Act 17 of 2009 effective on 1 January 2010 and section 2 of Act 22 of 2012 effective on 1 January 2010.<\/li>\n<\/ol>\n
<\/p>\n
\n- Item (cc) substituted by section 2 of Act 28 of 1997.<\/li>\n<\/ol>\n
<\/p>\n
\n- Proviso to subparagraph (b) of definition of \u201cconnected person\u201d added by section 7 of Act 17 of 2009 effective on 1 January 2010.<\/li>\n<\/ol>\n
<\/p>\n
\n- Definition of \u201cconnected person\u201d inserted by section 2 of Act 113 of 1993 and amended by section 3 of Act 32 of 2005.<\/li>\n<\/ol>\n"},{"id":null,"item_id":"76","item_type":"post","content":"
Contributed tax capital<\/strong><\/p>\n <\/p>\n
\n- Words preceding subparagraph (i) of definition of \u201ccontributed tax capital\u201d substituted by section 4 of Act 31 of 2013 effective on 1 January 2011.<\/li>\n<\/ol>\n
<\/p>\n
\n- Definition of \u201ccontributed tax capital\u201d inserted by section 4 of Act 60 of 2008, amended by section 7 of Act 17 of 2009 and substituted by section 6 of Act 7 of 2010 effective on 1 January 2011, section 7 of Act 24 of 2011 effective on 1 January 2011 and section 7 of Act 24 of 2011 effective on 1 April 2012.<\/li>\n<\/ol>\n"},{"id":null,"item_id":"78","item_type":"post","content":"
Controlled group company<\/strong><\/p>\n <\/p>\n
Definition of \u201ccontrolled group company\u201d inserted section 6 of Act 74 of 2002.<\/p>\n"},{"id":null,"item_id":"80","item_type":"post","content":"
Controlling group company<\/strong><\/p>\n <\/p>\n
Definition of \u201ccontrolling group company\u201d inserted section 6 of Act 74 of 2002.<\/p>\n"},{"id":null,"item_id":"82","item_type":"post","content":"
Controlled foreign company<\/strong><\/p>\n <\/p>\n
Definition of \u201ccontrolled foreign company\u201d inserted section 6 of Act 74 of 2002.<\/p>\n"},{"id":null,"item_id":"84","item_type":"post","content":"
Co-operative<\/strong><\/p>\n <\/p>\n
Definition of \u201cco-operative\u201d inserted by section 3 of Act 20 of 2006 and substituted by section 3 of Act 8 of 2007.<\/p>\n"},{"id":null,"item_id":"86","item_type":"post","content":"
Copyright Act<\/strong><\/p>\n <\/p>\n
Definition of \u201cCopyright Act\u201d inserted by section 4 of Act 31 of 2013 effective on 12 December 2013.<\/p>\n"},{"id":null,"item_id":"88","item_type":"post","content":"
Date of sequestration<\/strong><\/p>\n <\/p>\n
Definition of \u201cdate of sequestration\u201d inserted by section 12 of Act 45 of 2003.<\/p>\n"},{"id":null,"item_id":"90","item_type":"post","content":"
Depreciable asset<\/strong><\/p>\n <\/p>\n
Definition of \u201cdepreciable asset\u201d inserted by section 12 of Act 45 of 2003 and substituted by section 5 of Act 35 of 2007.<\/p>\n"},{"id":null,"item_id":"92","item_type":"post","content":"
Designs Act<\/strong><\/p>\n <\/p>\n
Definition of \u201cDesigns Act\u201d inserted by section 4 of Act 31 of 2013 effective on 12 December 2013.<\/p>\n"},{"id":null,"item_id":"94","item_type":"post","content":"
Director<\/strong><\/p>\n <\/p>\n
Definition of \u201cdirector\u201d inserted by section 2 of Act 96 of 1985.<\/p>\n"},{"id":null,"item_id":"96","item_type":"post","content":"
Dividend<\/strong><\/p>\n <\/p>\n
Definition of \u201cdividend\u201d amended by section 3 of Act 90 of 1962, substituted by section 4 of Act 85 of 1974, amended by section 4 of Act 69 of 1975, section 4 of Act 113 of 1977, section 3 of Act 101 of 1978, section 1 of Act 108 of 1986, section 2 of Act 113 of 1993, section 10 of Act 53 of 1999, s 13 of Act 30 of 2000, section 6 of Act 74 of 2002, section 12 of Act 45 of 2003, section 3 of Act 32 of 2005, section 19 of Act 9 of 2006, section 3 of Act 20 of 2006, section 5 of Act 35 of 2007, section 2 of Act 3 of 2008, substituted by section 7 of Act 17 of 2009 effective on 1 January 2011 and amended by section 7 of Act 24 of 2011 effective on 1 January 2011 and substituted by section 7 of Act 24 of 2011 effective on 1 April 2012.<\/p>\n"},{"id":null,"item_id":"12773","item_type":"post","content":"
WYSIWYG default value<\/p>\n"},{"id":null,"item_id":"682","item_type":"post","content":"
WYSIWYG default value<\/p>\n"},{"id":null,"item_id":"98","item_type":"post","content":"
Domestic treasury management company<\/strong><\/p>\n <\/p>\n
Definition of \u201cdomestic treasury management company\u201d inserted by section 4 of Act 31 of 2013 effective on 23 February 2013.<\/p>\n"},{"id":null,"item_id":"100","item_type":"post","content":"
Equity share<\/strong><\/p>\n <\/p>\n
Definition of \u201cequity share\u201d inserted as a substitution of the definition of \u201cequity share capital\u201d by section 6 of Act 7 of 2010 effective on 1 Janaury 2011 and substituted by section 7 of Act 24 of 2011 effective on 1 January 2011 and section 7 of Act 24 of 2011 effective on 1 April 2012.<\/p>\n"},{"id":null,"item_id":"102","item_type":"post","content":"
Executor<\/strong><\/p>\n <\/p>\n
Definition of \u201cexecutor\u201d substituted by section 2 of Act 28 of 1997.<\/p>\n"},{"id":null,"item_id":"104","item_type":"post","content":"
Financial instrument<\/strong><\/p>\n <\/p>\n
\n- Paragraph (a) of definition of \u201cfinancial instrument\u201d substituted by section 7 of Act 24 of 2011 effective on 1 January 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (c) of definition of \u201cfinancial instrument\u201d substituted by section 3 of Act 32 of 2004.<\/li>\n<\/ol>\n
<\/p>\n
\n- Definition of \u201cfinancial instrument\u201d inserted by section 6 of Act 74 of 2002.<\/li>\n<\/ol>\n"},{"id":null,"item_id":"5311","item_type":"post","content":"
Financial Markets Act<\/strong><\/p>\n <\/p>\n
Definition of \u201cFinancial Markets Act\u201d inserted by section 4 of Act 31 of 2013 effective on 3 June 2013.<\/p>\n"},{"id":null,"item_id":"106","item_type":"post","content":"
Financial year<\/strong><\/p>\n <\/p>\n
Definition of \u201cfinancial year\u201d inserted by section 1 of Act 6 of 1963 and substituted by section 6 of Act 89 of 1969 and section 2 of Act 94 of 1983.<\/p>\n"},{"id":null,"item_id":"108","item_type":"post","content":"
Foreign company<\/strong><\/p>\n <\/p>\n
Definition of \u201cforeign company\u201d inserted by section 6 of Act 7 of 2010 effective on 1 January 2011.<\/p>\n"},{"id":null,"item_id":"110","item_type":"post","content":"
Foreign dividend<\/strong><\/p>\n <\/p>\n
\n- Item (ii) of definition of \u201cforeign dividend\u201d deleted by section 2 of Act 22 of 2012 effective on 1 March 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Item (iii) of definition of \u201cforeign dividend\u201d added by section 2 of Act 22 of 2012 effective on 1 January 2011.<\/li>\n<\/ol>\n
<\/p>\n
\n- Definition of \u201cforeign dividend\u201d inserted by section 12 of Act 45 of 2003 and substituted by section 6 of Act 7 of 2010 effective on 1 January 2011 and section 7 of Act 24 of 2011 effective on 1 January 2011.<\/li>\n<\/ol>\n"},{"id":null,"item_id":"5316","item_type":"post","content":"
Foreign investment entity<\/strong><\/p>\n <\/p>\n
Definition of \u201cforeign investment entity\u201d inserted by section 2 of Act 22 of 2012 effective on 1 January 2013.<\/p>\n"},{"id":null,"item_id":"112","item_type":"post","content":"
Foreign partnership<\/strong><\/p>\n <\/p>\n
\n- Definition of \u201cforeign partnership\u201d inserted by section 6 of Act 7 of 2010 effective on 1 October 2010 in the case of any foreign partnership that is established or formed before 24 August 2010 and effective on the date of establishment or formation in the case of any foreign partnership that is established or formed on or after 24 August 2010.<\/li>\n<\/ol>\n
<\/p>\n
\n- Definition of \u201cforeign partnership\u201d substituted by section 7 of Act 24 of 2011 effective on 1 October 2010 in the case of any foreign partnership that is established or formed before 24 August 2010 and effective on the date of establishment or formation in the case of any foreign partnership that is established or formed on or after 24 August 2010.<\/li>\n<\/ol>\n"},{"id":null,"item_id":"114","item_type":"post","content":"
Foreign return of capital<\/strong><\/p>\n <\/p>\n
\n- Words following paragraph (b) of definition of \u201cforeign return of capital\u201d substituted by section 22 of Act 22 of 2012 effective on 1 January 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Defiinition of \u201cforeign return of capital\u201d inserted by section 7 of Act 24 of 2011 effective on 1 January 2011.<\/li>\n<\/ol>\n"},{"id":null,"item_id":"118","item_type":"post","content":"
Functional currency<\/strong><\/p>\n <\/p>\n
Definition of \u201cfunctional currency\u201d inserted by section 6 of Act 7 of 2010 effective on 1 January 2011.<\/p>\n"},{"id":null,"item_id":"116","item_type":"post","content":"
Foreign tax year<\/strong><\/p>\n <\/p>\n
Definition of \u201cforeign tax year\u201d inserted by section 2 of Act 22 of 2012 effective on 1 January 2012.<\/p>\n"},{"id":null,"item_id":"526","item_type":"post","content":"
WYSIWYG default value<\/p>\n"},{"id":null,"item_id":"628","item_type":"post","content":"
WYSIWYG default value<\/p>\n"},{"id":null,"item_id":"120","item_type":"post","content":"
Gross income<\/strong><\/p>\n <\/p>\n
\n- Paragraph (ii) of definition of \u201cgross income\u201d substituted by section 2 of Act 22 of 2012 effective on 1 January 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (ii)(a) of definition of \u201cgross income\u201d substituted by section 2 of Act 113 of 1993, section 2 of Act 3 of 2008 and section 2 of Act 22 of 2012 effective on 1 March 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (ii)(b) of definition of \u201cgross income\u201d substituted by section 5 of Act 35 of 2007.<\/li>\n<\/ol>\n
<\/p>\n
\n- Words preceding the proviso of subsec (c) of definition of \u201cgross income\u201d substituted by section 7 of Act 24 of 2011 effective on 1 April 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (c)(i) of definition of \u201cgross income\u201d substituted by section 2 of Act 96 of 1985.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (c)(iii) of definition of \u201cgross income\u201d deleted by section 9 of Act 30 of 2002.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (c)(iv) of definition of \u201cgross income\u201d deleted by section 9 of Act 30 of 2002.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (c)(v) of definition of \u201cgross income\u201d deleted by section 9 of Act 30 of 2002.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (c)(vi) of definition of \u201cgross income\u201d deleted by section 9 of Act 30 of 2002.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (c) of definition of \u201cgross income\u201d amended by section 3 of Act 90 of 1962, section 5 of Act 55 of 1966 and section 4 of Act 69 of 1975, substituted by section 2 of Act 121 of 1984 and amended by section 9 of Act 30 of 2002.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (cA)(iii) of definition of \u201cgross income\u201d substituted by section 4 of Act 60 of 2008 effective on 1 March 2009.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (cA)(iv) of definition of \u201cgross income\u201d substituted by section 4 of Act 60 of 2008 effective on 1 March 2009.<\/li>\n<\/ol>\n
<\/p>\n
\n- Words following subparagraph(cA)(iv) of definition of \u201cgross income\u201d substituted by section 7 of Act 24 of 2011 effective on 1 April 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (cA) of definition of \u201cgross income\u201d inserted by section 13 of Act 30 of 2000.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (d)(ii) of definition of \u201cgross income\u201d substituted by section 2 of Act 22 of 2012 effective on 1 March 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Item (d)(iii)(cc) of definition of \u201cgross income\u201d substituted by section 2 of Act 22 of 2012 effective on 1 march 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (d) of definition of \u201cgross income\u201d amended by section 2 of Act 65 of 1986 and section 2 of Act 3 of 2008 and substituted by section7 of Act 24 of 2011 effective on 1 March 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (e) of definition of \u201cgross income\u201d amended by section 3 of Act 90 of 1962, section 4 of Act 72 of 1963, section 2 of Act 94 of 1983, section 2 of Act 28 of 1997, section 19 of Act 30 of 1998, section 3 of Act 19 of 2001 and section 3 of Act 8 of 2007 and substituted by section 2 of Act 3 of 2008 and section 7 of Act 24 of 2011 effective on 10 January 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (eA)(iii) of definition of \u201cgross income\u201d added by section 19 of Act 30 of 1998.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (eA)(iii)(bb) of definition of \u201cgross income\u201d substituted by section 10 of Act 53 of 1999 and amended by section 17 of Act 60 of 2001.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (eA)(iii)(cc) of definition of \u201cgross income\u201d added by section 19 of Act 30 of 1998.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (eA) of definition of \u201cgross income\u201d inserted by section 4 of Act 90 of 1972, substituted by section 4 of Act 65 of 1973, deleted by section 2 of Act 113 of 1993, inserted by section 2 of Act 28 of 1997 and amended by section 19 of Act 30 of 1998.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (eB) of definition of \u201cgross income\u201d inserted by section 13 of Act 30 of 2000, substituted by section 2 of Act 3 of 2008 and deleted by section 7 of Act 17 of 2009.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (eC) of definition of \u201cgross income\u201d inserted by section 4 of Act 60 of 2008 and deleted by section 7 of Act 17 of 2009.<\/li>\n<\/ol>\n
<\/p>\n
\n- Words preceding paragraph (g) of definition of \u201cgross income\u201d substituted by section 7 of Act 24 of 2011 effective on 1 April 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (g)(iii) of definition of \u201cgross income\u201d substituted by section 2 of Act 129 of 1991, section 10 of Act 53 of 1999 and section 4 of Act 31 of 2013 effective on 12 December 2013.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (g) of definition of \u201cgross income\u201d amended by section 3 of Act 90 of 1962 and section 6 of Act 89 of 1969 and substituted by section 4 of Act 65 of 1973.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (gA) of definition of \u201cgross income\u201d inserted by section 4 of Act 65 of 1973 and substituted by section 2 of Act 59 of 2000 and section 7 of Act 24 of 2011 effective on 1 April 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Subparagraph (h)(ii) of definition of \u201cgross income\u201d substituted by section 2 of Act 113 of 1993.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (i) substituted by section 6 of Act 89 of 1969, section 6 of Act 89 of 1969 and section 2 of Act 121 of 1984.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (j) of definition of \u201cgross income\u201d substituted by section 6 of Act 89 of 1969, section 4 of Act 65 of 1973, section 4 of Act 85 of 1974, section 2 of Act 94 of 1983 and section 2 of Act 141 of 1992.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (jA) of definition of \u201cgross income\u201d inserted by section 17 of Act 60 of 2001 and substituted by section 7 of Act 24 of 2011 effective on 1 April 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (k) of definition of \u201cgross income\u201d substituted by section 4 of Act 88 of 1971, section 13 of Act 30 of 2000, section 2 of Act 59 of 2000, section 17 of Act 60 of 2001 and section 12 of Act 45 of 2003, amended by section 7 of Act 17 of 2009 effective on 1 January 2010 and substituted by section 7 of Act 24 of 2011 effective on 1 January2011 - comes into operation in terms of section 7 of Act 24 of 2011 as substituted by section 164 of Act 22 of 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (l) of definition of \u201cgross income\u201d substituted by section 5 of Act 76 of 1968, section 4 of Act 113 of 1977 and section 2 of Act 113 of 1993.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (lA) of definition of \u201cgross income\u201d inserted by section 5 of Act 95 of 1967, deleted by section 2 of Act 141 of 1992 and inserted by section 6 of Act 7 of 2010 effective on the commencement of the years of assessment ending on or after 1 January 2008.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (lB) of definition of \u201cgross income\u201d inserted by section 3 of Act 91 of 1982 and deleted by section 3 of Act 32 of 2005.<\/li>\n<\/ol>\n
<\/p>\n
\n- Proviso to paragraph (m) of definition of \u201cgross income\u201d substituted by section 2 of Act 22 of 2012 effective on 1 March 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (m) of definition of \u201cgross income\u201d substituted by section 4 of Act 88 of 1971 and section 3 of Act 91 of 1982, amended by section 2 of Act 94 of 1983 and by section 6 of Act 7 of 2010 effective on 1 January 2011 (amendment deleted by section 159 of Act 24 of 2011 effective on 1 January 2011), and substituted by section 7 of Act 24 of 2011 effective on 1 March 2012.<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (mA) of definition of \u201cgross income\u201d inserted by section 6 of Act 7 of 2010 effective on 1 January 2011 (insertion deleted by section 159 of Act 24 of 2011 effective on 1 January 2011).<\/li>\n<\/ol>\n
<\/p>\n
\n- Paragraph (n) of definition of \u201cgross income\u201d substituted by section 3 of Act 32 of 2005.<\/li>\n<\/ol>\n