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Contents  

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION OF INCOME TAX

Part IV EXEMPTION FROM INCOME TAX

Part V DEDUCTIONS AGAINST INCOME

Part VI CAPITAL ALLOWANCES

Part VII ASCERTAINMENT OF CERTAIN INCOME

Part VIII ASCERTAINMENT OF STATUTORY INCOME

Part IX ASCERTAINMENT OF ASSESSABLE INCOME

Part X ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS

Part XI RATES OF TAX

Part XII DEDUCTION OF TAX AT SOURCE

Part XIII ALLOWANCES FOR TAX CHARGED

Part XIV RELIEF AGAINST DOUBLE TAXATION

Part XV PERSONS CHARGEABLE

Husband and wife

Trustees, agents and curators

Part XVI RETURNS

Part XVII ASSESSMENTS AND OBJECTIONS

Part XVIII APPEALS

Part XIX COLLECTION, RECOVERY AND REPAYMENT OF TAX

Part XX OFFENCES AND PENALTIES

Part XXI MISCELLANEOUS

FIRST SCHEDULE Institution, Authority, Person or Fund Exempted

SECOND SCHEDULE Rates of Tax

THIRD SCHEDULE

FOURTH SCHEDULE Name of Bond, Securities, Stock or Fund

FIFTH SCHEDULE Child Relief

SIXTH SCHEDULE Number of Years of Working Life of Asset

SEVENTH SCHEDULE Advance Rulings

Legislative History

Comparative Table

 
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On 19/10/2017, you requested the version in force on 01/09/2007 incorporating all amendments published on or before 19/08/2017.
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Charge of income tax
10.
—(1)  Income tax shall, subject to the provisions of this Act, be payable at the rate or rates specified hereinafter for each year of assessment upon the income of any person accruing in or derived from Singapore or received in Singapore from outside Singapore in respect of —
(a)
gains or profits from any trade, business, profession or vocation, for whatever period of time such trade, business, profession or vocation may have been carried on or exercised;
(b)
gains or profits from any employment;
(c)
[Deleted by Act 29/65);]
(d)
dividends, interest or discounts;
(e)
any pension, charge or annuity;
(f)
rents, royalties, premiums and any other profits arising from property; and
(g)
any gains or profits of an income nature not falling within any of the preceding paragraphs.
(2)  In subsection (1)(b), “gains or profits from any employment” means —
(a)
any wages, salary, leave pay, fee, commission, bonus, gratuity, perquisite or allowance (other than a subsistence, travelling, conveyance or entertainment allowance which is proved to the satisfaction of the Comptroller to have been expended for purposes other than those in respect of which no deduction is allowed under section 15) paid or granted in respect of the employment whether in money or otherwise;
(b)
the value of any food, clothing or lodging provided or paid for by the employer;
(c)
the annual value of any place of residence provided by the employer and for the purposes of this paragraph —
(i)
if the place of residence is “premises” within the repealed Control of Rent Act (Cap. 58, 1985 Ed.) and is provided to a director of a company, or, if the remuneration received by a director of a company is less than the annual value of the premises, the full annual value shall be deemed to be gains or profits of the employment;
(ii)
except as provided in sub-paragraph (i), if the annual value of the premises exceeds 10% of the gains or profits from the employment mentioned in paragraphs (a) and (b) less the rent, if any, paid by the employee for the use of the premises, the excess shall be disregarded;
(iii)
where the premises are shared, “place of residence” means the part of the premises occupied by the person chargeable;
(d)
any sum standing to the account of any individual in any pension or provident fund or society which the individual is entitled to withdraw upon retirement or which is withdrawn therefrom.
[26/73; 26/93; 28/96]
(3)  Any sum realised under any insurance against loss of profits shall be taken into account in the ascertainment of any profits or income.
(4)  Where, under section 17, 20 or 21, a balancing charge falls to be made, the amount thereof shall be deemed to be income chargeable with tax under this Act, except in the case of a balancing charge in respect of —
(a)
a Singapore ship which is owned by a shipping enterprise within the meaning of section 13A or by an approved shipping investment enterprise within the meaning of section 13S at the time the balancing charge falls to be made in respect of the Singapore ship, but only up to the amount ascertained in accordance with the formula
where A
is the amount of allowances under section 19 or 19A made to the enterprise in respect of the Singapore ship against any income exempt from tax under section 13A or 13S;
B
is the total amount of allowances under section 19 or 19A which have been made in respect of the ship during the period it is owned by the enterprise; and
C
is the amount of balancing charge;
(b)
a foreign ship the income derived from the operation of which is exempt from tax under section 13A or 13F, or the income derived from the chartering or finance leasing of which is exempt from tax under section 13S, as the case may be, but only up to the amount ascertained in accordance with the formula
where X
is the amount of allowances under section 19 or 19A made to the enterprise in respect of the foreign ship against any income exempt from tax under section 13A, 13F or 13S, as the case may be;
Y
is the total amount of allowances under section 19 or 19A which have been made in respect of the ship during the period it is owned by the enterprise; and
Z
is the amount of balancing charge.
[2/92; 32/95; 31/98]
(5)  Subsection (4)(b) shall apply, with the necessary modifications, to any dredger, seismic ship, or any vessel used for offshore oil or gas activity the income derived from the operation of which is exempt from tax under section 13F or the income derived from the chartering or finance leasing of which is exempt from tax under section 13S.
[Act 7/2007, wef 01/03/006]
(5A)  In subsections (4) and (5), “finance leasing” has the same meaning as in section 13S(20).
[Act 7/2007, wef 01/03/006]
(6)  Any gains or profits, directly or indirectly, derived by any person from a right or benefit granted on or after 1st January 2003, whether granted in his name or in the name of his nominee or agent, to acquire shares in any company shall, where the right or benefit is obtained by that person by reason of any office or employment held by him, be deemed to be income chargeable to tax under subsection (1)(b), accruing at such time and of such amount as determined under the following provisions:
(a)
where the right or benefit is exercised, assigned, released or acquired, at the time of the exercise, assignment, release or acquisition of the right or benefit and the gains or profits shall be the price of the shares in the open market at that time, less any amount paid for the shares;
(b)
notwithstanding paragraph (a), where the right or benefit granted is subject to any restriction on the sale of the shares so acquired, at the time the restriction ceases to apply and the gains or profits shall be the price of the shares in the open market at that time, less any amount paid for the shares;
(c)
if it is not possible to determine the gains or profits under paragraph (a) or (b), the Comptroller may use the net asset value of the shares, less any amount paid for the shares, as the basis for determining the gains or profits;
(d)
notwithstanding paragraphs (a) and (c), any gains or profits derived by him by any exercise of a right or benefit to acquire shares in any company listed on the Singapore Exchange shall be the last done price on the listing date of the shares so acquired less the amount paid for the shares;
(e)
“the last done price on the listing date”, in relation to any shares referred to in paragraph (d), means the price of the shares in the open market at the last transaction on the date on which the shares are first listed on the Singapore Exchange after the acquisition of the shares by him; and
(f)
“shares” includes stocks.
[37/2002]
(6A)  For the avoidance of doubt, section 10(5) in force immediately before 10th December 2002 shall continue to apply to any gains or profits directly or indirectly derived by the exercise, assignment or release of any right or benefit to acquire shares (including stocks) in a company granted to a person before 1st January 2003, whether in his name or in the name of his nominee or agent, where the right or benefit was obtained by that person by reason of any office or employment held by him.
(7)  Notwithstanding subsection (6), where —
(a)
the right or benefit to acquire shares in a company is granted on or after 1st January 2003 to an individual while he is exercising an employment in Singapore; and
(b)
immediately before he ceases that employment —
(i)
the individual is neither a citizen of Singapore nor a Singapore permanent resident, or being a Singapore permanent resident is leaving Singapore permanently; and
(ii)
the right or benefit is not exercised, assigned, released or acquired by him, or the restriction on the sale of the shares has not ceased to apply,
any gains or profits from the right or benefit shall be —
(A)
deemed to be income derived by the individual one month before the date of cessation of employment or the date the right or benefit is granted, whichever is the later; and
(B)
computed based on the price of the shares in the open market on that date, less the amount paid for the shares.
[37/2002]
(7A)  The Comptroller may, if he thinks fit and subject to such condition as he may impose, accept from the employer of an individual to whom subsection (7) applies an undertaking —
(a)
to make a return, in such form and by such time as the Comptroller may determine, of any gains or profits derived by the individual from the right or benefit to acquire shares in a company as computed under subsection (6);
(b)
to pay to the Comptroller any tax assessed on such gains or profits; and
(c)
to pay the penalties specified in the undertaking for any failure to comply with paragraph (a) or (b).
(7B)  Where the Comptroller accepts an undertaking from the employer of an individual under subsection (7A), subsection (7) shall not apply to the individual and he shall be assessed in accordance with subsection (6).
(7C)  If any condition imposed by the Comptroller under subsection (7A) has not been complied with by the employer of an individual, then notwithstanding the undertaking given by the employer, the gains or profits derived by the individual from the right or benefit to acquire shares in a company shall be assessed in accordance with subsection (7) and shall be deemed to be income accruing to the individual in the year in which the condition is not complied with.
(8)  Subsection (6)(c) shall apply, with the necessary modifications, to gains or profits derived by an individual referred to in subsection (7).
[37/2002]
(9)  For the purposes of subsection (1)(e), the income derived from an annuity for any year shall be deemed to be an amount equal to 3% of the total consideration payable or paid for the purchase of the annuity except that the whole amount of the annuity shall be deemed to be income if —
(a)
the person deriving income from the annuity has previously received sums equal to the total consideration for the annuity exclusive of the amounts deemed to be income under this subsection; or
(b)
the annuity is purchased by the employer of the person deriving on or after 1st January 1993 such income in lieu of any pension or other benefit payable during his employment or upon his retirement.
[4/75; 26/93]
(10)  Subsection (9) shall not apply to any annuity purchased under the SRS.
[24/2001]
(11)  For the purposes of subsection (1)(f) —
(a)
“any other profits arising from property” shall be deemed to include the net annual value of property used by or on behalf of the owner for residential purposes and not for the purposes of gain or profit;
(b)
“net annual value”, in relation to any property, means the annual value of such property less the expenses of repair, insurance, interest, maintenance or upkeep and all public rates and taxes paid thereon;
(c)
in respect of any one property which is occupied for residential purposes by the owner thereof —
(i)
the net annual value of such property; or
(ii)
an amount equal to such sum as the Minister may, by order published in the Gazette, specify,1
1  For the Year of Assessment 1997 and subsequent Years of Assessment the sum specified is $150,000 — see G.N. No. S 240/96
whichever is the less, shall not be deemed to be profits arising from property; and for the purposes of this paragraph any property owned by a married woman living with her husband shall be deemed to be owned by the husband.
[7/70; 9/80]
(12)  Where a person derives interest from a negotiable certificate of deposit or derives gains or profits from the sale thereof, his income shall be treated as follows:
(a)
in the case of a financial institution the interest and the gains or profits shall be deemed to be income from a trade or business under subsection (1)(a);
(b)
in any other case the interest and the gains or profits shall be deemed to be income from interest under subsection (1)(d) subject to the following provisions:
(i)
if the interest is received by a subsequent holder of a certificate of deposit the income derived from such interest shall exclude the amount by which the purchase price exceeds the issued price of the certificate, except where that amount has been excluded in the computation of any previous interest derived by him in respect of that certificate; and
(ii)
where a subsequent holder sells a certificate after receiving interest therefrom the gains or profits shall be deemed to be the amount by which the sale price exceeds the issued price or the purchase price, whichever is the lower; and
(c)
for the purposes of paragraph (b), where a subsequent holder purchases a certificate at a price which is less than the issued price and holds the certificate until its maturity, the amount by which the issued price exceeds the purchase price shall be deemed to be interest derived by him.
[4/75]
(13)  Any maintenance payment received by —
(a)
a child under a maintenance order or a deed of separation; or
(b)
a parent under a maintenance order made under the Maintenance of Parents Act (Cap. 167B),
shall not be deemed to be income for the purposes of subsection (1).
[28/96]
(14)  For the purposes of subsection (1)(a) and (f), the income derived by any author, composer or choreographer, or any company in which he beneficially owns all the issued shares, from any royalties or other payments received as consideration for the assignment of or for the right to use the copyright in any literary, dramatic, musical or artistic work, shall be deemed to be —
(a)
the amount of the royalties or other payments remaining after the deductions allowable under Parts V and VI have been made; or
(b)
an amount equal to 10% of the gross amount of the royalties or other payments,
whichever is the less.
[24/2000]
(15)  Subsection (14) shall not apply to royalties or payments received in respect of any work published in any newspaper or periodical.
[1/88]
(16)  For the purposes of subsection (1)(a) and (f), the income derived by an individual who is the inventor, author, proprietor, designer or creator (as the case may be) of an approved intellectual property or approved innovation, or by any company in which he beneficially owns all the issued shares, from any royalties or other payments received as consideration for the assignment of or the rights in the approved intellectual property or approved innovation shall be deemed to be —
(a)
the amount of the royalties or other payments remaining after the deductions allowable under Parts V and VI have been made; or
(b)
an amount equal to 10% of the gross amount of royalties or other payments,
whichever is the less.
[Act 7/2007, wef 01/04/006]
(17)  Notwithstanding subsection (16), where it appears to the Comptroller that any amount of income which has been determined under that subsection for the purposes of subsection (1)(a) or (f) ought not to have been so determined for any year of assessment, the Comptroller may, within 6 years after the end of that year of assessment, make such assessment or additional assessment upon the individual as may be necessary in order to make good any loss of tax.
[11/94]
(18)  In subsection (16) —
“approved” means approved for such period not exceeding 5 years by the Minister or such person as he may appoint;
“innovation” means —
(a)
any new product or new service, or any new method used in the manufacture or processing of goods or materials or in the provision of services; or
(b)
any substantial improvement in any product or in the provision of any service, or in any method used in the manufacture or processing of goods or materials or in the provision of services,
which involves novelty or originality;
“rights in the approved intellectual property or approved innovation” means the rights relating to any patent, copyright, trade mark, industrial design, layout-design of integrated circuit, or know-how of an approved intellectual property or approved innovation, where a substantial part of the work in producing the approved intellectual property or innovation is undertaken in Singapore.
[24/2000]
(19)  Any distribution made by a unit trust approved under section 10B out of gains or profits derived on or after 1st July 1989 from the disposal of securities and which have not been subject to tax shall be deemed to be income if received by a unit holder except where the unit holder is —
(a)
an individual resident in Singapore; or
(b)
a person who is not resident in Singapore and has no permanent establishment in Singapore.
[23/90]
(20)  Any distribution made by a designated unit trust to any unit holder or by an approved CPF unit trust to any unit holder out of —
(a)
gains or profits derived from Singapore or elsewhere from the disposal of securities;
(b)
interest (other than interest for which tax has been deducted under section 45); and
(c)
dividends derived from outside Singapore and received in Singapore,
which do not form part of the statutory income of the designated unit trust or approved CPF unit trust by virtue of section 35(12) shall, subject to subsection (21), be deemed to be income of the unit holder if he is not a foreign investor.
[32/95; 31/98; 24/2000]
(20A)  Any distribution made by a designated unit trust or approved CPF unit trust to any unit holder out of —
(a)
gains or profits derived on or after 27th February 2004 from —
(i)
foreign exchange transactions;
(ii)
transactions in futures contracts;
(iii)
transactions in interest rate or currency forwards, swaps or option contracts; and
(iv)
transactions in forwards, swaps or option contracts relating to any securities or financial index;
(b)
distributions from foreign unit trusts derived from outside Singapore and received in Singapore on or after 27th February 2004;
(c)
fees and compensatory payments (other than fees and compensatory payments for which tax has been deducted under section 45A) derived on or after 27th February 2004 from securities lending or repurchase arrangements with —
(i)
a person who is neither a resident of nor a permanent establishment in Singapore;
(ii)
the Monetary Authority of Singapore;
(iii)
a bank licensed under the Banking Act (Cap.19);
(iv)
a merchant bank approved as a financial institution under section 28 of the Monetary Authority of Singapore Act (Cap. 186);
(v)
a finance company licensed under the Finance Companies Act (Cap. 108);
(vi)
a holder of a capital markets services licence licensed to carry on business in the following regulated activities under the Securities and Futures Act (Cap. 289) or a company exempted under that Act from holding such a licence:
(A)
dealing in securities (other than any person licensed under the Financial Advisers Act (Cap. 110));
(B)
fund management;
(C)
securities financing; or
(D)
providing custodial services for securities;
(vii)
a collective investment scheme or closed-end fund as defined in the Securities and Futures Act that is constituted as a corporation;
(viii)
the Central Depository (Pte) Limited;
(ix)
an insurer registered or regulated under the Insurance Act (Cap. 142) or exempted under that Act from being registered or regulated; or
(x)
a trust company licensed under the Trust Companies Act 2005;
(d)
rents and any other income derived from any immovable property situated outside Singapore and received in Singapore on or after 27th February 2004;
(e)
discount derived from outside Singapore and received in Singapore on or after 27th February 2004;
(f)
discount from —
(i)
qualifying debt securities issued during the period from 27th February 2004 to 16th February 2006 which mature within one year from the date of issue of those securities; or
(ii)
qualifying debt securities issued during the period from 17th February 2006 to 31st December 2008; and
(g)
gains or profits derived on or after 27th February 2004 from the disposal of debentures, stocks, shares, bonds or notes issued by supranational bodies;
(h)
prepayment fee, redemption premium and break cost from qualifying debt securities issued during the period from 15th February 2007 to 31st December 2008; and
(i)
such other income directly attributable to qualifying debt securities issued on or after a prescribed date, as may be prescribed by regulations,
which do not form part of the statutory income of the designated unit trust or approved CPF unit trust by virtue of section 35(12A) shall be deemed to be income of the unit holder if he is not a foreign investor.
(21)  Where any distribution made out of gains or profits referred to in subsection (20)(a) is made to a unit holder who is an individual resident in Singapore, the distribution, if made on or after 28th February 1998, shall not be deemed to be income of that unit holder.
[32/95; 31/98]
(22)  Where a designated unit trust had also been approved under section 10B, any distribution made by the designated unit trust out of any income (including gains or profits from the disposal of securities) derived by it during the period the designated unit trust was approved under section 10B shall be treated as income of a unit holder in accordance with subsection (19) and section 35(11) and (15).
[32/95]
(23)  In subsections (20), (20A), (21) and (22) —
“approved CPF unit trust” has the same meaning as in section 35(14);
“break cost”, “prepayment fee” and “redemption premium” have the same meanings as in section 13(16);
“compensatory payment” has the same meaning as in section 10N(12);
“designated unit trust” means any unit trust designated under section 35(14);
“financial index” includes any currency, interest rate, share, stock or bond index;
“foreign investor”  —
(a)
in relation to an individual, means an individual who is not resident in Singapore;
(b)
in relation to a company, means a company which is not resident in Singapore and —
(i)
in the case of a company with not more than 50 shareholders, all of its issued shares are beneficially owned, directly or indirectly, by persons who are not citizens of Singapore and not resident in Singapore; and
(ii)
in the case of a company with more than 50 shareholders, not less than 80% of the total number of its issued shares are is beneficially owned, directly or indirectly, by persons who are not citizens of Singapore and not resident in Singapore; and
(c)
in relation to a trust fund, means a trust fund where at least 80% of the value of the fund is beneficially held, directly or indirectly, by foreign investors referred to in paragraph (a) or (b) and, unless waived by the Minister or such person as he may appoint, where —
(i)
the fund is created outside Singapore; and
(ii)
the trustees of the fund are neither citizens of Singapore nor resident in Singapore;
[32/95; 31/98]
“qualifying debt securities” has the same meaning as in section 13(16);
“securities” has the same meaning as in section 10A;
“securities lending or repurchase arrangement” has the same meaning as in section 10N(12).
(24)  For the purposes of subsection (2)(d), the sum standing to the account of any individual in any pension or provident fund or society, other than a pension or provident fund to which section 10C applies, shall be deemed to accrue to the individual on the date he is entitled to the sum upon retirement or on the date he withdraws any sum before his retirement, as the case may be, except that where upon his retirement an individual is entitled to elect under the rules or constitution of the pension or provident fund or society as to the manner and amount of the sum to be withdrawn, only the amount so withdrawn shall be deemed to be income of the individual accruing on the date of withdrawal.
[26/93]
(25)  It is hereby declared for the avoidance of doubt that the amounts described in the following paragraphs shall be income received in Singapore from outside Singapore whether or not the source from which the income is derived has ceased:
(a)
any amount from any income derived from outside Singapore which is remitted to, transmitted or brought into, Singapore;
(b)
any amount from any income derived from outside Singapore which is applied in or towards satisfaction of any debt incurred in respect of a trade or business carried on in Singapore; and
(c)
any amount from any income derived from outside Singapore which is applied to purchase any movable property which is brought into Singapore.
[32/95]
(26)  Any payment accrued to a self-employed woman under section 9(2) of the Children Development Co-Savings Act (Cap. 38A) shall be deemed to be income from her trade, business, profession or vocation chargeable to tax under subsection (1)(a).
[24/2001]
(27)  Where any income is derived by a special purpose vehicle under any approved Islamic debt securities arrangement entered into on or after 17th February 2006, the income shall be deemed to have been derived at the end of the arrangement by the originator of the arrangement.
(28)  In subsection (27) —
“approved” means approved by the Minister or such person as he may appoint, subject to such conditions as the Minister or person may impose;
“Islamic debt securities” has the same meaning as in section 43N(4);
“Islamic debt securities arrangement” means an arrangement under which —
(a)
immovable properties in Singapore are acquired by a special purpose vehicle from a person (referred to in this subsection and subsection (27) as the originator) where the acquisition is funded through the issuance of Islamic debt securities by the special purpose vehicle;
(b)
the immovable properties are leased by the special purpose vehicle to the originator; and
(c)
the immovable properties are reacquired by the originator upon the maturity of the Islamic debt securities;
“special purpose vehicle” means a company whose only business is to acquire the originator’s immovable properties in Singapore, lease them back to the originator and transfer such properties to the originator upon the maturity of the Islamic debt securities.
History for Provision '10 Charge of income tax'.
Left Arrow
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pr10-.
01/01/2004
Formal Consolidation
01 January 2004
2004 RevEd
 
Compare versionsDiff

01/01/2004
Formal Consolidation
01 January 2004
2004 RevEd
 
Compare versionsDiff

27/02/2004
Informal Consolidation
25 November 2004
Amended
Act 48 of 2004

27/02/2004
Informal Consolidation
25 November 2004
Amended
Act 34 of 2005

01/04/2004
Informal Consolidation
01 March 2004
Amended
Act 4 of 2004

01/04/2004
Informal Consolidation
01 March 2004
Amended
Act 4 of 2004

28/04/2004
Informal Consolidation
28 April 2004
Amended
Act 11 of 2004

01/07/2004
Informal Consolidation
01 July 2004
Amended
Act 49 of 2004

21/09/2004
Informal Consolidation
21 September 2004
Amended
Act 34 of 2005

25/11/2004
Informal Consolidation
24 June 2004
Amended
Act 16 of 2004

25/11/2004
Informal Consolidation
24 June 2004
Amended
Act 48 of 2004

25/11/2004
Informal Consolidation
24 June 2004
Amended
Act 16 of 2004

25/11/2004
Informal Consolidation
24 June 2004
Amended
Act 48 of 2004

30/11/2004
Informal Consolidation
30 November 2004
Amended
Act 49 of 2004

30/11/2004
Informal Consolidation
30 November 2004
Amended
Act 49 of 2004

30/11/2004
Informal Consolidation
30 November 2004
Amended
Act 49 of 2004

30/11/2004
Informal Consolidation
30 November 2004
Amended
Act 49 of 2004

01/01/2005
Informal Consolidation
01 January 2005
Amended
Act 7 of 2007

18/02/2005
Informal Consolidation
18 February 2005
Amended
Act 7 of 2007

01/04/2005
Informal Consolidation
01 April 2005
Amended
Act 34 of 2005

22/04/2005
Informal Consolidation
22 April 2005
Amended
S 194/2006

01/05/2005
Informal Consolidation
01 May 2005
Amended
Act 8 of 2005

07/11/2005
Informal Consolidation
07 November 2005
Amended
Act 34 of 2005

09/11/2005
Informal Consolidation
09 November 2005
Amended
S 715/2005

01/12/2005
Informal Consolidation
01 December 2005
Amended
Act 34 of 2005

01/01/2006
Informal Consolidation
01 January 2006
Amended
Act 22 of 2011

30/01/2006
Informal Consolidation
30 January 2006
Amended
Act 34 of 2005

30/01/2006
Informal Consolidation
30 January 2006
Amended
S 715/2005

30/01/2006
Informal Consolidation
30 January 2006
Amended
Act 34 of 2005

30/01/2006
Informal Consolidation
30 January 2006
Amended
S 715/2005

01/02/2006
Informal Consolidation
01 February 2006
Amended
Act 11 of 2005

01/02/2006
Informal Consolidation
01 February 2006
Amended
Act 11 of 2005

01/02/2006
Informal Consolidation
01 February 2006
Amended
Act 11 of 2005

01/02/2006
Informal Consolidation
01 February 2006
Amended
Act 11 of 2005

17/02/2006
Informal Consolidation
17 February 2006
Amended
Act 7 of 2007

17/02/2006
Informal Consolidation
17 February 2006
Amended
Act 11 of 2005

17/02/2006
Informal Consolidation
17 February 2006
Amended
Act 7 of 2007

17/02/2006
Informal Consolidation
17 February 2006
Amended
Act 11 of 2005

01/03/2006
Informal Consolidation
01 March 2006
Amended
Act 7 of 2006

01/03/2006
Informal Consolidation
01 March 2006
Amended
Act 7 of 2006

01/03/2006
Informal Consolidation
01 March 2006
Amended
Act 7 of 2006

01/03/2006
Informal Consolidation
01 March 2006
Amended
Act 7 of 2006

31/03/2006
Informal Consolidation
31 March 2006
Amended
S 194/2006

31/03/2006
Informal Consolidation
31 March 2006
Amended
S 194/2006

31/03/2006
Informal Consolidation
31 March 2006
Amended
S 194/2006

31/03/2006
Informal Consolidation
31 March 2006
Amended
S 194/2006

01/04/2006
Informal Consolidation
31 March 2006
Amended
S 194/2006

01/04/2006
Informal Consolidation
31 March 2006
Amended
Act 7 of 2007

01/04/2006
Informal Consolidation
31 March 2006
Amended
S 194/2006

01/04/2006
Informal Consolidation
31 March 2006
Amended
Act 7 of 2007

01/11/2006
Informal Consolidation
01 November 2006
Amended
Act 53 of 2007

01/01/2007
Informal Consolidation
01 January 2007
Amended
Act 53 of 2007

13/02/2007
Informal Consolidation
13 February 2007
Amended
Act 7 of 2007

13/02/2007
Informal Consolidation
13 February 2007
Amended
Act 22 of 2011

13/02/2007
Informal Consolidation
13 February 2007
Amended
Act 7 of 2007

13/02/2007
Informal Consolidation
13 February 2007
Amended
Act 22 of 2011

15/02/2007
Informal Consolidation
13 February 2007
Amended
Act 7 of 2007

15/02/2007
Informal Consolidation
13 February 2007
Amended
Act 34 of 2008

15/02/2007
Informal Consolidation
13 February 2007
Amended
Act 7 of 2007

15/02/2007
Informal Consolidation
13 February 2007
Amended
Act 34 of 2008

01/03/2007
Informal Consolidation
01 March 2007
Amended
Act 10 of 2007

01/03/2007
Informal Consolidation
01 March 2007
Amended
Act 2 of 2007

01/03/2007
Informal Consolidation
01 March 2007
Amended
Act 53 of 2007

01/03/2007
Informal Consolidation
01 March 2007
Amended
Act 10 of 2007

01/03/2007
Informal Consolidation
01 March 2007
Amended
Act 2 of 2007

01/03/2007
Informal Consolidation
01 March 2007
Amended
Act 53 of 2007

01/07/2007
Informal Consolidation
01 July 2007
Amended
Act 53 of 2007

01/07/2007
Informal Consolidation
01 July 2007
Amended
Act 30 of 2007

01/07/2007
Informal Consolidation
01 July 2007
Amended
Act 53 of 2007

01/07/2007
Informal Consolidation
01 July 2007
Amended
Act 30 of 2007

27/07/2007
Informal Consolidation
27 July 2007
Amended
S 400/2007

01/09/2007
Informal Consolidation
01 September 2007
Amended
Act 22 of 2011

06/12/2007
Informal Consolidation
06 December 2007
Amended
Act 34 of 2008

06/12/2007
Informal Consolidation
06 December 2007
Amended
Act 53 of 2007

06/12/2007
Informal Consolidation
06 December 2007
Amended
Act 34 of 2008

06/12/2007
Informal Consolidation
06 December 2007
Amended
Act 53 of 2007
pr9-.
01/01/2008
Formal Consolidation
01 January 2008
2008 RevEd
 

31/03/2014
Formal Consolidation
31 March 2014
2014 RevEd