Section 73A: Residence in case of company holding a Category 2 Global Business

Income Tax Act · PART V: INTERNATIONAL ASPECTS OF 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.

73A. Residence in case of company holding a Category 2 Global Business Licence A company holding a Category 2 Global Business Licence or a special purpose fund established under the Financial Services Act shall not be resident for the purpose of section 76. [S. 73A inserted by s. 362 (1) (a) of Act 15 of 2001 w.e.f. 1 December 2001; amended by s. 97 (4) (b) of Act 14 of 2007 w.e.f. 28 September 2007; s. 12 (j) of Act 26 of 2012 w.e.f. 22 December 2012.]

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Questions this section answers

Can a Category 2 Global Business Licence company be treated as tax-resident for double-tax relief?