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Income Tax Act, 1962 (Act No. 58 of 1962)

Chapter II : The Taxes

Part IVA : Withholding tax on royalties

49A. Definitions


In this Part—


"foreign person'

means any person that is not a resident;



means any amount that is received or accrues in respect of—

(a) the use or right of use of or permission to use any intellectual property as defined in section 23I; or
(b) the imparting of or the undertaking to impart any scientific, technical, industrial or commercial knowledge or information, or the rendering of or the undertaking to render any assistance or service in connection with the application or utilisation of such knowledge or information


[Section 49A inserted by section 80(1) of the Taxation Laws Amendment Act, 2012 (Act No. 22 of 2012) - effective 1 July 2013]