Income Tax Act, 1962 (Act No. 58 of 1962)Notices2026 NoticesSetting the Requirements and Conditions that must be met by a Company for purposes of paragraph (b) of the Definition of "Reit" in Section 1(1) of the Income Tax Act, 1962 (Act No. 58 of 1962)3. Effective date |
The requirements and conditions set in terms of this Schedule come into operation on the date of publication in the Government Gazette and apply to years of assessment of companies commencing after that date.