Section 68: Unauthorised deductions
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.
68. Unauthorised deductions
Section 26 shall apply in all respects to a company as it applies to an
individual.
Sub-Part D
[Sub-part D repealed by Act 15 of 2006 w.e.f. 1 July 2007.]
69. —
[S. 69 amended by Act 25 of 2000; s. 14 (m) of Act 20 of 2002 w.e.f. 1 July 2002;
s. 11 (n) (ii) of Act 28 of 2004 w.e.f. 1 July 2005; s. 19 (k) of Act 14 of 2005 w.e.f. 1 July
2005; repealed by s. 18 (w) of Act 15 of 2006 w.e.f. 1 July 2007.]
69A. —
[S. 69A inserted by s. 9 (i) of Act 18 of 2003; amended by s. 27 of Act 33 of 2004; s. 19 of
Act 14 of 2005; repealed by s. 18 (w) of Act 15 of 2006 w.e.f. 1 July 2007.]
70. —
[S. 70 amended by s. 11 (d) of Act 23 of 2001; repealed by s. 18 (w) of Act 15 of 2006 w.e.f.
1 July 2007.]
71. – 72. —
[Ss. 71 – 72 repealed by s. 18 (w) of Act 15 of 2006 w.e.f. 1 July 2007.]
PART V – INTERNATIONAL ASPECTS OF INCOME TAX
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Questions this section answers
- Are the same expenses (like entertainment or income tax itself) disallowed as deductions for my company?