Income Tax Act, 1962 (Act No. 58 of 1962)

Notices

2026 Notices

Setting 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)

Notice No. R. 7839 of 2026
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Notice No. R. 7839

19 August 2026

GG 55221

 

National Treasury

 

Under paragraph (b) of the definition of "REIT" in section 1(1) of the Income Tax Act, 1962, I, Enoch Godongwana, Minister of Finance, hereby, in the Schedule hereto, set the requirements and conditions that must be met by a company for purposes of that paragraph.

 

 

E Godongwana

Minister of Finance