Section 7: Exempt body of persons and exempt income

Income Tax Act · PART II: LIABILITY TO INCOME TAX

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.

7. Exempt body of persons and exempt income (1) Any body of persons specified in Part I of the Second Schedule shall be exempt from income tax. (2) Any income specified in Part II of the Second Schedule shall be exempt from income tax. (3) Except as otherwise provided for in this Act, nothing in this section shall exempt from taxation, in the hands of a recipient any sum paid to him, by way of emoluments, dividends, interest or otherwise, wholly or partly by the exempt body of persons or persons or out of income so exempt from taxation. [S. 7 repealed and replaced by s. 18 (c) of Act 15 of 2006 w.e.f. 1 July 2006 in respect of the income year commencing 1 July 2006 and in respect of every subsequent income year.] PART III – PERSONAL TAXATION

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Questions this section answers

Are there organisations that don't have to pay income tax at all?
If I receive money from a tax-exempt body, is that payment to me still taxed?