Protection of Businesses Act, 1978
R 385
"tax period"
means, in relation to—
| (a) | income tax, a year of assessment as defined in section 1 of the Income Tax Act; |
| (b) | provisional tax or employees" tax, skills development levies as determined in section 3 of the Skills Development Levies Act, and contributions as determined in section 6 of the Unemployment Insurance Contributions Act, the period in respect of which the amount of tax payable must be determined under the relevant tax Act; |
| (c) | value-added tax, a tax period determined under section 27 of the Value-Added Tax Act or the period or date of the taxable event in respect of which the amount of tax payable must be determined under that Act; |
| (d) | royalty payable on the transfer of mineral and petroleum resources, a year of assessment as defined in section 1 of the Mineral and Petroleum Resources Royalty (Administration) Act; |
| (e) | the levy on diamond exports as determined under section 2 of the Diamond Export Levy Act, the assessment period referred to in section 1 of the Diamond Export Levy (Administration) Act; |
| (f) | securities transfer tax, the period referred to in section 3 of the Securities Transfer Tax Administration Act; |
| (g) | any other tax, the period or date of the taxable event in respect of which the amount of tax payable must be determined under a tax Act; or |
| (h) | a jeopardy assessment, the period determined under this Act; |
