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Income Tax Act, 1962 (Act 58 of 1962)

Schedules

Fourth Schedule

Amounts to be Deducted or Withheld by Employers and Provisional Payments in respect of Normal Tax and Provisional Taxes

Part IV: General

32. Extention of Scope of certain Provisions of Act for Purposes of this Schedule (Repealed)

 

 

[Paragraph 32 was repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

For the purposes of this Schedule—

a) any reference in subsection (1) or (2) of section 74 of this Act to the income of any person shall be deemed to include a reference to any remuneration paid or payable by any employer and to any employees' tax required to be deducted or withheld and paid by any employer;
b) any reference in subsection (3) of section 95 of this Act to any tax payable in respect of any assessment shall be deemed to include a reference to any provisional tax payable in terms of this Schedule and any reference in subsection (4) of that section to any tax payable in respect of any assessment made upon any public officer in his capacity as such shall be deemed to include a reference to any provisional tax payable by any public officer in his capacity as such;
c) any reference in sections 96 to 100, inclusive, of this Act, to tax shall be deemed to include a reference to provisional tax.