Maintenance Act, 1998
R 385
"year of assessment"
in relation to a registered person, means—
| (a) | in the case of a natural person or trust, the period commencing on 1 March and ending on the last day of February of the following year; and |
| (b) | in the case of any other person— |
| (i) | the period commencing on 1 March 2010 and ending on the last day of the financial year in which that period falls; or |
| (ii) | the period commencing on the first day of that person’s financial year and ending on the last day of that financial year, and if any financial year begins on any day other than the first day of a month, that financial year is deemed to begin on the first day of that month. |
[Paragraph (b) substituted by section 33(1) of Act No. 8 of 2010]
