Acts Online
GT Shield

"person"

includes—

(a) an insolvent estate;
(b) the estate of a deceased person;
(c) any trust; and
(d) any portfolio of a collective investment scheme,

but does not include a foreign partnership.

[Definition substituted by section 6(1)(w) of the Taxation Laws Amendment Act, 2010 (Act No. 7 of 2010)]

 


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