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Income Tax Act, 1962 (Act 58 of 1962)

Chapter II: The Taxes

Part IV : Turnover tax payable by micro businesses

48. Definitions

 

For purposes of this Part, unless the context otherwise indicates, any word or expression that has been defined in section 1 shall bear the meaning so defined and any word or expression that has been defined in the Sixth Schedule shall bear the meaning so defined.