Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Chapter III : General ProvisionsPart IIA80F. Treatment of connected persons and accommodating or tax-indifferent parties |
For the purposes of applying section 80C or determining whether or not a tax benefit exists for purposes of this Part, the Commissioner may—
| (a) | treat parties who are connected persons in relation to each other as one and the same person; or |
| (b) | disregard any accommodating or tax-indifferent party or treat any accommodating or tax-indifferent party and any other party as one and the same person. |
