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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part V: Representative Taxpayers

96. Right of representative taxpayer to indemnity (Repealed)

 

 

[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

1) Every representative taxpayer who, as such. pays any tax shall be entitled to recover the amount so paid from the person on whose behalf it is paid, or to retain out of any moneys that may be in his possession or may come to him in his representative capacity, an amount equal to the amount so paid.

 

2) Every representative taxpayer referred to in paragraphs (e) and (f) of the definition of "representative taxpayer" in section one who, as such, pays any tax in respect of the taxable income of any—
a) deceased person; or
b) insolvent person prior to the date of sequestration of his estate,

shall be entitled to recover the amount so paid from the estate of such deceased or insolvent person or to retain out of any moneys of the estate of such deceased or insolvent person that may be in his possession or that may come to him as executor or trustee of such estate, an amount equal to the amount so paid.