Section 43: Application of Part IV
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
43. Application of Part IV
This Part shall apply to companies, unit trust schemes, trusts, collective
investment schemes, societies and Foundations.
[S. 43 amended by Act 13 of 1996; s. 156 (3) (c) of Act 22 of 2005 w.e.f. 28 September 2007;
s. 51 (b) of Act 8 of 2012 w.e.f. 1 July 2012.]
Sub-Part A – Companies, Unit Trust Schemes, Trusts, Collective
Investment Schemes, Sociétés and Foundations
[Heading amended by s. 156 (3) (d) of Act 22 of 2005 w.e.f. 28 September 2007; s. 51 (c) of
Act 8 of 2012 w.e.f. 1 July 2012.]
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Questions this section answers
- Do the corporate taxation rules in this Part apply to my trust or société as well as to companies?