Public Service Commission Act, 1997
R 385
"REIT"
means a company—
| (a) | that is a resident; and |
| (b) | the shares of which are listed— |
| (i) | on an exchange (as defined in section 1 of the Financial Markets Act, and licensed under section 9 of that Act); and |
| (ii) | as shares in a REIT as defined in the listing requirements of an exchange approved in consultation with the Minister and published by the appropriate authority, as contemplated in section 1 of the Financial Markets Act, in terms of section 11 of that Act; |
[Paragraph (b)(ii) substituted by section 2(1)(f) of the Taxation Laws Amendment Act, 2019 (Act No. 34 of 2019), GG 42951, dated 15 January 2020]
[Definition inserted by section 2(1)(v) of the Taxation Laws Amendment Act, 2012 (Act No. 22 of 2012) - effective 1 April 2013]
