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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part I: Returns

70A. Return of information by Portfolio of Collective Investment Scheme (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


Any portfolio of a collective investment scheme contemplated in paragraph (e)(i) of the definition of ‘company’ in section 1, in securities, and any portfolio comprised in any collective investment scheme in property contemplated in Part V of the Collective Investment Schemes Control Act, 2002 (Act No. 45 of 2002, managed or carried on by a company registered under section 42 of that Act for the purposes of Part V of that Act, shall furnish to the Commissioner an annual return in such form and within such time and containing such information as the Commissioner may prescribe.