means the aggregate of—
|(a)||the amount remaining after deducting from the income of any person all the amounts allowed under Part I of Chapter II to be deducted from or set off against such income; and|
|(b)||all amounts to be included or deemed to be included in the taxable income of any person in terms of this Act;|
[Definition substituted by section 5(l) of the Taxation Laws Amendment Act, 2001 (Act No. 5 of 2001)]
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