Section 81: Agents of incapacitated persons, companies and bodies of persons
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.
81. Agents of incapacitated persons, companies and bodies of persons
(1) Every person who has the possession, control or disposal of any
income derived by an incapacitated person shall be deemed to be the agent
of the incapacitated person in respect of that income.
(2) Every secretary, manager or other principal officer of a company,
société or other body of persons shall be deemed to be the agent of the
company, société or other body of persons in respect of income derived by it.
(3) —
(4) Every trustee shall be deemed to be the agent of a trust in respect of
income derived by that trust.
I5 – 46 (9) [Issue 7]
Income Tax Act
(5) Every trustee or manager of a unit trust scheme shall be deemed to
be the agent of that unit trust scheme.
(6) For the purpose of this section—
“incapacitated person” means a minor or a person suffering from
mental or physical disability;
“manager”, in relation to a unit trust scheme, has the same meaning
as in the Unit Trust Act.
[S. 81 amended by s. 10 (d) of Act 20 of 2009 w.e.f. 19 December 2009.]
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Questions this section answers
- If I control the income of a minor or someone unable to manage their affairs, am I treated as their tax agent?
- Is a company's manager or secretary treated as its agent for income tax purposes?