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Income Tax Act, 1962 (Act No. 58 of 1962)

Notices

2026 Notices

Setting the Requirements and Conditions that must be met by a Company for purposes of paragraph (b) of the Definition of "Reit" in Section 1(1) of the Income Tax Act, 1962 (Act No. 58 of 1962)

3. Effective date

 

The requirements and conditions set in terms of this Schedule come into operation on the date of publication in the Government Gazette and apply to years of assessment of companies commencing after that date.