Maintenance Act, 1998
R 385
rental income
Includes-
| a) | any royalty; |
| b) | any premium or like consideration contemplated in paragraph (g) of the definition of 'gross income' in section 1 of the Income Tax Act; |
| c) | any dividend (other than those distributed out of profits of a capital nature) distributed by a fixed property company as defined in section 1 of the Unit Trusts Control Act, 1981 (Act No. 54 of 1981); and |
| d) | any consideration payable by a borrower to the lender in respect of any 'lending arrangement' as defined in section 1 of the Uncertificated Securities Tax Act, 1998 (Act No. 31 of 1998), as consideration for the use of any security, in so far as such amount is not included in paragraph (a) of the definition of 'interest'; |
