Intellectual Property Rights from Publicly Financed Research and
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 Factor2. Fund member category factor is aggregate |
The fund member category factor must, for the purposes of paragraph 12D(3) of the Seventh Schedule to the Income Tax Act, 1962, be calculated by aggregating—
| (a) | the defined contribution component factor determined as prescribed by regulation 3; |
| (b) | the defined benefit component factor determined as prescribed by regulation 4; |
| (c) | the underpin component factor determined as prescribed by regulation 5, and |
| (d) | the risk benefit component factor determined as prescribed by regulation 6, |
for that fund member category.
