Supreme Court Act, 1959
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)SchedulesSeventh Schedule : Benefits or Advantages Derived by reason of Employment or the Holding of any Office2A. |
For the purposes of paragraph 2, a partner is deemed to be an employee of the partnership.
[Paragraph (2A) of the Seventh Schedule inserted by section 66 of the Taxation Laws Amendment Act, 2016 (Act No. 15 of 2016)]
