Supreme Court Act, 1959
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)RegulationsRegulations 2016Regulations in terms of paragraph 12D(5)(a) of Seventh Schedule to the Income Tax Act, 1962, on Determination of Fund Member Category Factor7. Data to be used in respect of fund member category factor calculations |
For the purposes of these regulations, the data that must be used in respect of the calculation of any fund member category factor may not be older than the data available on the date of the last statutory actuarial valuation.