- Income Tax Act (58/1962): National Treasury: Regulations prescribing the circumstances under which section 23k(2) of the Income Tax Act, 1962, does not apply (Gazette No. 35188 – Regulation 255)1.75 MB
The Minister of Finance under section 23K(9) of the Income tax Act, 1962 (Act No. 58 of 1962), hereby makes the regulations set out in the Schedule hereto.
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