Acts Online
GT Shield

"foreign tax year"

in relation to a foreign company, means any year or period of reporting for foreign income tax purposes by that company or, if that company is not subject to foreign income tax, any annual period of financial reporting by that company;

[Definition inserted by section 2(1)(j) of the Taxation Laws Amendment Act, 2012 (Act No. 22 of 2012) - effective 1 January 2012]