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

Chapter III : General Provisions

Part IIA

80L. Definitions


For purposes of this Part—



means any transaction, operation, scheme, agreement or understanding (whether enforceable or not), including all steps therein or parts thereof, and includes any of the foregoing involving the alienation of property;


"avoidance arrangement"

means any arrangement that, but for this Part, results in a tax benefit;


"impermissible avoidance arrangement"

means any avoidance arrangement described in section 80A;


means any—
(a) person;
(b) permanent establishment in the Republic of a person who is not a resident;
(c) permanent establishment outside the Republic of a person who is a resident;
(d) partnership; or
(e) joint venture,

who participates or takes part in an arrangement;



includes any tax, levy or duty imposed by this Act or any other Act administered by the Commissioner;