Income Tax Act, 1962 (Act No. 58 of 1962)
Regulations in terms of paragraph 12D(5)(a) of Seventh Schedule to the Income Tax Act, 1962, on Determination of Fund Member Category Factor
7. Data to be used in respect of fund member category factor calculations
For the purposes of these regulations, the data that must be used in respect of the calculation of any fund member category factor may not be older than the data available on the date of the last statutory actuarial valuation.