Tobacco Products Control Act, 1993
R 385
"taxable income"
means the aggregate of—
| (a) | the amount remaining after deducting from the income of any person all the amounts allowed under Part I of Chapter II to be deducted from or set off against such income; and |
| (b) | all amounts to be included or deemed to be included in the taxable income of any person in terms of this Act; |
[Definition substituted by section 5(l) of the Taxation Laws Amendment Act, 2001 (Act No. 5 of 2001)]
