Tax Administration Act, 2011 (Act No. 28 of 2011)

Rules

Rules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)

Part G : Transitional arrangements

65. Definitions

Purchase

Any meaning given to a word or expression in the Act and Part A to F must, unless the context otherwise indicates, bear the same meaning in this Part, and—

"Income Tax Act"

means the Income Tax Act, 1962 (Act No. 58 of 1962); and

"the previous rules"

means the rules promulgated under section 107A of the Income Tax Act and repealed under section 269(1) of the Act with effect from the date that these rules commence.