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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part V: Representative Taxpayers

95. Liability of representative taxpayer (Repealed)

 

 

[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

1) Every representative taxpayer shall as regards the income to which he is entitled in his representative capacity, or of which in such capacity he has the management, receipt, disposal, remittance, payment or control, be subject in all respects to the same duties, responsibilities and liabilities as if the income were income received by or accruing to or in favour of him beneficially and shall be liable to assessment in his own name in respect of that income, but any such assessment shall be deemed to be made upon him in his representative capacity only.

 

1)bis Every representative taxpayer referred to in paragraphs (e) and (f) of the definition of "representative taxpayer" in section one shall as regards the income received by or accrued to any—
a) deceased person during his lifetime; or
b) insolvent person prior to the date of sequestration of his estate,

be subject in all respects to the same duties. responsibilities and liabilities as if the income were income received by or accrued to or in favour of him beneficially and shall be liable to assessment in his own name in respect of that income, but any such assessment shall be deemed to be made upon him in his representative capacity only.

 

2) Any, abatement, deduction, exemption, right to set off a loss, disregarding or exclusion which could be claimed by. the person represented by him shall be allowed in the assessment made upon the representative taxpayer in his capacity as such.

 

3) Any tax payable in respect of any such assessment shall, save in the case of an assessment upon the public officer of a company, be recoverable from the representative taxpayer, but to the extent only of any assets belonging to the person whom he represents which may be in his possession or under his management, disposal or control.

 

4) Any tax payable in respect of any assessment made upon a public officer of a company in his  capacity as such shall be recoverable from the company of which he is the company in his public officer.

 

5) For the purposes of this section the word ‘income’ shall be construed as including the amount received or accrued or deemed to have been received or accrued in consequence of the disposal of any asset contemplated in the Eighth Schedule.