Development Bank of Southern Africa Act, 1997

This is the latest version of this Act.
Jurisdiction
South Africa
Citation
Act 13 of 1997
Date
Language
English
Type
Legislation
Download
Download PDF (288.8 KB)
Taxonomies
Related documents
South Africa

Development Bank of Southern Africa Act, 1997

Act 13 of 1997

  1. [Amended by Development Bank of Southern Africa Amendment Act, 2014 (Act 41 of 2014) on 20 January 2015]
(English text signed by the President.)ACTTo provide for the continued existence, and reconstitution of the juristic person known as the Development Bank of Southern Africa as a development finance institution with the primary purpose to promote economic development and growth, human resource development and institutional capacity building by mobilising financial and other resources from the national or international private and public sectors for sustainable development projects and programmes; and to provide for matters connected therewith.
PREAMBLEThe Development Bank of Southern Africa was established in 1983 to perform an economic development function within the constitutional dispensation then obtained. The transformation of the constitutional and economic dispensation of South Africa by virtue of the Constitution of the Republic of South Africa, 1996, and otherwise, necessitated the transformation of the role and function of the Development Bank of Southern Africa in order to promote economic development and growth on the African continent and its oceanic islands within an integrated financial development system which has as its aim the efficient deployment of scarce resources. On account of the aforesaid reasons it has now become desirable to reconstitute the Development Bank of Southern Africa in order to promote, facilitate and by funding to mobilise the socio-economic development, while efficiency, fairness, transparency and responsibility are promoted at the same time.[preamble substituted by section 9 of Act 41 of 2014]BE IT THEREFORE ENACTED by the Parliament of the Republic of South Africa, as follows:—

1. Interpretation

In this Act, unless the context otherwise indicates—“authorised share capital” means the maximum amount of capital which the Bank is authorised to raise in terms of section 13(1);[definition of “authorised share capital” inserted by section 1(a) of Act 41 of 2014]“Bank” means the Development Bank of Southern Africa Limited, reconstituted and incorporated as provided for by section 2;“board” means the board of directors of the Bank mentioned in section 7;“callable capital” means the authorised share capital less the issued share capital;[definition of “callable capital” inserted by section 1(b) of Act 41 of 2014]“Companies Act” means the Companies Act, 2008 (Act No. 71 of 2008);[definition of “Companies Act” inserted by section 1(b) of Act 41 of 2014]“DBSA (1983)” means the Development Bank of Southern Africa, which was established in 1983 by treaty;“effective date” means the date on which this Act comes into operation;“institutional shareholders” means the holders of shares in the Bank, excluding the Government of the Republic and any individual, but including national, international or multilateral institutions;“issued share capital” means the portion of the authorised share capital which the Bank has issued;[definition of “issued share capital” inserted by section 1(c) of Act 41 of 2014]“Minister” means the Minister of Finance or the Minister who for the time being acts in his or her stead;“region” means the region contemplated in section 2A;[definition of “region” substituted by section 1(d) of Act 41 of 2014]“regulation” means any regulation made in terms of section 17;“shares” means the shares referred to in section 13;“this Act” includes the regulations.

2. Continued existence as juristic person of Development Bank of Southern Africa Limited

(1)The institution which immediately before the effective date existed as DBSA (1983) shall continue to exist as a juristic person by the name the “Development Bank of Southern Africa Limited”, and shall have the powers, functions and duties provided for in this Act, which shall be exercised, performed and carried out by the Bank subject to the provisions of this Act.
(2)[subsection (2) deleted by section 2 of Act 41 of 2014]

2A. Countries of operation of Bank

(1)The Bank may promote the attainment of its objects referred to in section 3, and performs its powers referred to in section 4, in the region consisting of—
(a)the national territory of the Republic of South Africa;
(b)the national territories of the countries which are member states of the Southern African Development Community; and
(c)the national territory of such other country on the African continent or an oceanic island on the African continent as the Minister may determine by regulation, subject to subsection (2).
(2)
(a)The Minister must approve an annual plan for the activities of the Bank in a national territory of a country contemplated in subsection (1)(c).
(b)The Bank must submit the annual plan to the Minister in the form and on the date determined by the Minister.
(c)The Minister may amend the approved annual plan, if necessary, after consultation with the Bank.
[section 2A inserted by section 3 of Act 41 of 2014]

3. Objects of Bank

(1)The main objects of the Bank shall be the promotion of economic development and growth, human resources development, institutional capacity building, and the support of development projects and programmes in the region by—
(a)mobilising financial and other resources from the private and public sectors, national or international, on a wholesale basis, as determined in the regulations;
(b)appraising, planning and monitoring the implementation of development projects and programmes;
(c)facilitating the participation of the private sector and community organisations in development projects and programmes;
(d)providing technical assistance, particularly in respect of human resource development and training with regard to the identification, preparation, evaluation, financing, implementation and management of development projects and programmes;
(e)funding or mobilising wholesale funding, as determined in the regulations, for initiatives to minimise or mitigate the environmental impact of development projects or programmes.
(2)Ancillary objects of the Bank shall be—
(a)to assist other international, national, regional and provincial initiatives in order to achieve an integrated finance system for development; and
(b)to assist other institutions in the national or international public and private sectors with the management of specific funds,
in order that the developmental requirements of the region may be met.

4. Powers of Bank

For the purpose of attaining its objects, the Bank shall have the power—
(a)to appraise, approve or mobilise wholesale funding, as determined in the regulations, for, and to monitor the implementation of, development projects and programmes;
(b)to lend or advance money to any person or private or public body engaged in or proposing to engage in development projects and programmes in the region; to acquire an interest in it or to provide capital for it, or by underwriting or otherwise, to assist in the acquisition of capital for it;
(c)to hold, manage, develop, let, hire, buy, subscribe to, or otherwise acquire, or to sell or otherwise dispose of, hypothecate or otherwise deal in immovable or movable property, including stocks, shares, bonds, debentures and securities of, or any other interest in, any company, and if necessary to act as trustee for debenture holders;
(d)to make, draw, accept or endorse negotiable instruments;
(e)to guarantee any undertaking given in relation to the financing of any person, private or public body, or the performance of any contract by any person, private or public body, or to indemnify any person, public or private body in respect of the costs attaching to legal proceedings or in respect of any loss or damage, arising from—
(i)the financing of such person or private or public body; or
(ii)the entering into of any contract by such person, private or public body;
(f)to receive grants and donations, issue debentures or debenture stock or otherwise to raise wholesale loans, as determined in the regulations, or borrow money, provided the amount owing at any time in respect of loans raised or moneys borrowed shall not, without the approval of the shareholders of the Bank, previously given at a meeting of those shareholders, at any time exceed the limitations set by regulation;
(g)to act as an agent or trustee, manager or secretary of any person, national or international private or public body, and to appoint any person to act on behalf of the Bank as a director or in any other capacity in relation to such person, private or public body, irrespective of whether or not such person carries on business within the region or elsewhere;
(h)to establish, within the region or elsewhere, any juristic person capable of exercising, performing or carrying out such powers, functions and duties as may or shall be exercised, performed or carried out by the Bank in terms of this Act, and to open offices within the region and elsewhere;
(i)to provide technical and other assistance and to give advice, information and guidance,
and, generally, to enter into any contract or perform any act, whether within the Republic, region or elsewhere, which may promote the attainment of any of the objects of the Bank, or which is designed to directly or indirectly enhance the value of the services which the Bank can render in relation to the development of the region.

5. Management of affairs of Bank

(1)Subject to the provisions of this Act—
(a)the shareholders shall exercise the overall authority but may delegate to the board all their powers, except the power to—
(i)issue or transfer shares;
(ii)appoint directors, as provided in section 7; and
(iii)approve the payment of dividends;
(b)the board shall control the business of the Bank and shall direct the operations of the Bank and may exercise all such powers of the Bank as are not in terms of this Act required to be exercised by the shareholders of the Bank at a meeting of shareholders; and
(c)the chief executive officer shall be the executive officer and legal representative of the Bank and shall be responsible for the management of the operations of the Bank.
(2)The powers of the board may be delegated to the chief executive officer who in turn may delegate such powers to the staff, committees or other structures of the Bank.

6. Shareholder meetings

(1)A shareholder shall have the right to attend a meeting of the shareholders, or to appoint a representative to attend such a meeting in the place of that shareholder.
(2)A shareholder shall have such number of votes with regard to any matter as may be determined in the regulations.
(3)While the Government of the Republic is the sole shareholder of shares in the Bank any resolution signed by the representative of the Government shall be deemed to be a resolution taken at a duly constituted meeting of shareholders.

7. Board of Directors

(1)The Board of Directors of the Bank shall consist of not fewer than ten and not more than fifteen directors: Provided that if at any time the number of directors holding office at any time falls below ten, the remaining directors shall manage the affairs of the Bank, until the vacancy or vacancies can be filled by the appointments by the Minister or the relevant shareholders, as the case may be.
(2)The directors of the Bank shall be appointed, in the manner determined in the regulations, by the Minister and the shareholders, as follows:
(a)The Minister shall be entitled to appoint the same proportion of the total number of directors as the number of shares held by the Government bears to the total number of shares issued; and
(b)the institutional or other shareholders shall be entitled to appoint the remaining number of directors, each in proportion to its holding in shares.
(3)Directors shall be appointed on the grounds of their ability and experience in relation to socio-economic development, development finance, business, finance, banking and administration, including in any sphere of government.[subsection (3) substituted by section 4 of Act 41 of 2014]
(4)The chief executive officer, any executive manager or member of the staff of the Bank may be appointed as a director.
(5)The board shall, with the consent of the shareholders, elect one of its number as the chairperson of the board. The person so elected shall act as chairperson for as long as the board determines.
(6)No decision or act of the board, or act performed under the authority of the board, shall be invalid by reason only of the fact that a person who participated in the proceedings at the meetings in question was elected as a director by the institutional shareholders without the provisions of the regulations having been observed.

8. Disqualification of directors

No person shall be a director of the board if he or she—
(a)is ineligible or disqualified to act as a director of a board of a company as defined in section 1 of the Companies Act;[paragraph (a) substituted by section 5 of Act 41 of 2014]
(b)is a member of any legislature or of an executive council in the Republic, or of a similar governmental institution in the region.

9. Tenure and conditions of office of directors

(1)A director shall hold office for a period of three years, but shall be eligible for reappointment.
(2)A director shall receive such service benefits, including the reimbursement of expenses in connection with travelling and subsistence, as may be prescribed by regulation.

10. Committees of board

(1)The board may establish such committees, consisting of directors, as it deems advisable.
(2)The board shall determine the functions of the committees and the procedure to be followed when the chairpersons of such committees are elected.
(3)Any person with expert knowledge of a function of a committee may be co-opted by such committee.

11. Meetings

(1)
(a)The Minister, in the case of a shareholders' meeting, and, in the case of a board meeting, the chairperson, shall preside at the meeting in question.
(b)In the case of a board meeting, and provided a quorum is present, the members present may elect an acting chairperson to preside at that meeting, if the chairperson is not present. The acting chairperson shall at such meeting have all the powers and carry out all the duties of the chairperson.
(2)The Minister and the chairperson shall in the event of an equality of votes have a casting vote.
(3)The quorum for a meeting of shareholders shall be a majority of the shareholders, and the quorum for a meeting of the board shall be five directors.
(4)Subject to the provisions of subsection (2), the decision of—
(a)a majority of the shareholders shall be the decision of the shareholders; and
(b)the majority of the directors present at a meeting of the board shall be the decision of the board.
(5)The meetings referred to in this section shall be held and the business thereat shall be disposed of in accordance with the provisions of the regulations.

12. Chief executive officer

(1)The appointment of the chief executive officer shall be made by the shareholders, unless the authority to appoint the chief executive officer has been delegated to the board.
(2)If for any reason the chief executive officer is unable to act as chief executive officer for a period longer than two months, the board may appoint an acting chief executive officer to act during such inability, and the person so appointed shall, while so acting, have all the powers and shall carry out all the duties of the chief executive officer.
(3)If the chief executive officer has resigned, died or has been permanently disabled and is unable to act as such, the board shall appoint an acting chief executive officer to act as chief executive officer until the successor assumes office, and the person who has been so appointed shall, while so acting, have all the powers and shall carry out all the duties of the chief executive officer.

13. Share capital

(1)Subject to subsections (2A) and (5), the authorised share capital of the Bank shall be the amount of twenty billion and two hundred million rand which shall be divided into two million and twenty thousand ordinary shares.[subsection (1) substituted by section 6(a) of Act 41 of 2014]
(2)Certificates in respect of the shares referred to in subsection (1) shall be issued as determined in the regulations to the Government of the Republic of South Africa as consideration for paid-up share capital and new certificates shall replace any certificates previously issued.[subsection (2) substituted by section 6(b) of Act 41 of 2014]
(2A)The Minister may, after consultation with the board and by notice in the Gazette, adjust the amount of the authorised share capital of the Bank and the number of ordinary shares.[subsection (2A) inserted by section 6(b) of Act 41 of 2014]
(3)The shareholders shall subscribe to any portion of the balance of the authorised share capital if—
(a)requested to do so by the board as provided in the regulations; and
(b)approved at a meeting of shareholders.
[subsection (3) substituted by section 6(c) of Act 41 of 2014]
(4)The issued shares may be transferred by the Government of the Republic to any institutional shareholder.
(5)The board may from time to time, with the approval of the shareholders previously given at a meeting of shareholders, increase the issued share capital of the Bank to such extent as it may deem expedient, by the creation and issue of ordinary or preference shares, or shares of such other class as it may determine, which shares may be issued upon such terms and conditions as the board may determine, including conditions as to the voting rights which may be exercised by the holders thereof, in the case of preference shares, or that the holders thereof shall not be entitled to vote.[subsection (5) substituted by section 6(d) of Act 41 of 2014]
(6)An institutional shareholder shall not pledge or encumber any of the Bank’s shares held by it if the aggregate of the shares so pledged or encumbered exceeds five per cent of the Bank’s issued share capital.
(7)An institutional shareholder shall not transfer or assign any of its shares in the Bank to any other person if the aggregate of the shares which are transferred to such other person exceeds five per cent of the Bank’s issued share capital.

14. Expenditure

Expenditure incurred by or on behalf of the board, including any amount owing in respect of the remuneration of the directors and personnel of the Bank, shall be defrayed from the funds of the Bank.

15. Dividends

The declaration of dividends shall be authorised by the board and shall be approved by the shareholders.

16. Accounts and audit

(1)The board shall cause proper books of account to be kept, and shall also cause to be kept all necessary books and records in relation thereto.
(2)An annual report on the financial status and the achievement of the objects of the Bank shall be published by the board.
(3)The books of account of the Bank shall be audited by a person registered in terms of section 15 of the Public Accountants’ and Auditors’ Act, 1991 (Act No. 80 of 1991).

17. Regulations

(1)The Minister must make the regulations required by the Act.
(2)The Minister may, on his or her own initiative or at the request of the shareholders or the board, make the regulations permitted by the Act and regulations regarding—
(a)the election of directors;
(b)the conditions of appointment of directors and the circumstances in which a director shall vacate the office of director;
(c)meetings of the board and the procedure thereat, including the minutes to be kept of such meetings;
(d)the taking of decisions by shareholders and directors without holding a meeting;
(e)the meetings of shareholders, the matters to be dealt with and the procedures to be followed thereat, including the minutes to be kept thereof;
(f)the annual submission of a balance sheet and accounts to a meeting of shareholders;
(g)the appointment of officers of the Bank;
(h)[paragraph (h) omitted by section 7 of Act 41 of 2014]
(hA)the use of callable capital of the Bank to calculate its leverage ratio; and
(i)any ancillary or incidental administrative or procedural matter that is necessary to prescribe for the proper implementation or administration of this Act.
[section 17 substituted by section 7 of Act 41 of 2014]

18. Transitional arrangements

Notwithstanding anything to the contrary contained in section 7—
(a)the shareholders of the Bank shall not later than six months after the effective date hold a meeting for the purpose of appointing a new board of directors of the Bank;
(b)unless a director is reappointed at the meeting referred to in paragraph (a), every director of DBSA (1983) shall cease to hold his or her office six months after the effective date or upon the appointment of a successor at that meeting, whichever occurs earlier,
and the provisions of section 11 shall apply mutatis mutandis to the convening and conduct of that meeting of shareholders and the appointment of directors at that meeting.

19. Winding up of Bank

The Bank shall not be wound up except in terms of an Act of Parliament.

20. Use of name of Bank

No person, association, corporation or other statutory body or company shall carry on business or be registered under an Act of Parliament, with a name identical to that of the Bank, or so nearly resembling the name of the Bank as to deceive.

21. Application to Bank of Companies Act and other legislation

The Minister may, by notice in the Gazette, apply to the Bank any provision of—
(a)the Companies Act;
(b)the Banks Act, 1990 (Act No. 94 of 1990); or
(c)any other appropriate legislation,
in so far as such provision is not inconsistent with the provisions of this Act, with such modifications as the Minister may consider necessary and specify in that notice.[section 21 substituted by section 8 of Act 41 of 2014]

22. Short title

This Act shall be called the Development Bank of Southern Africa Act, 1997.
▲ To the top

History of this document

20 January 2015 this version
25 April 1997
Commenced
Read this version
23 April 1997
Assented to

Cited documents 3

Legislation 3
  1. Banks Act, 1990
  2. Companies Act, 2008
  3. Constitution of the Republic of South Africa, 1996

Documents citing this one 166

Gazette 165
  1. Eastern Cape Provincial Gazette dated 2006-03-25 number 1509
  2. Gauteng Provincial Gazette dated 1998-07-08 number 504
  3. Gauteng Provincial Gazette dated 1998-07-15 number 507
  4. Gauteng Provincial Gazette dated 1999-05-05 number 41
  5. Gauteng Provincial Gazette dated 1999-05-12 number 44
  6. Gauteng Provincial Gazette dated 1999-11-17 number 93
  7. Gauteng Provincial Gazette dated 1999-11-24 number 94
  8. Gauteng Provincial Gazette dated 2000-07-05 number 81
  9. Gauteng Provincial Gazette dated 2000-07-12 number 85
  10. Gauteng Provincial Gazette dated 2000-09-13 number 119
  11. Gauteng Provincial Gazette dated 2001-02-28 number 17
  12. Gauteng Provincial Gazette dated 2001-03-07 number 20
  13. Gauteng Provincial Gazette dated 2001-05-09 number 66
  14. Gauteng Provincial Gazette dated 2001-05-16 number 69
  15. Gauteng Provincial Gazette dated 2001-05-23 number 81
  16. Gauteng Provincial Gazette dated 2001-07-04 number 115
  17. Gauteng Provincial Gazette dated 2002-01-23 number 7
  18. Gauteng Provincial Gazette dated 2002-03-06 number 51
  19. Gauteng Provincial Gazette dated 2002-03-13 number 57
  20. Gauteng Provincial Gazette dated 2002-03-27 number 75
  21. Gauteng Provincial Gazette dated 2002-04-03 number 82
  22. Gauteng Provincial Gazette dated 2002-04-24 number 102
  23. Gauteng Provincial Gazette dated 2002-06-19 number 184
  24. Gauteng Provincial Gazette dated 2002-06-26 number 189
  25. Gauteng Provincial Gazette dated 2002-07-10 number 200
  26. Gauteng Provincial Gazette dated 2002-11-20 number 390
  27. Gauteng Provincial Gazette dated 2002-11-27 number 395
  28. Gauteng Provincial Gazette dated 2003-02-19 number 47
  29. Gauteng Provincial Gazette dated 2003-04-09 number 115
  30. Gauteng Provincial Gazette dated 2003-04-16 number 131
  31. Gauteng Provincial Gazette dated 2003-08-06 number 308
  32. Gauteng Provincial Gazette dated 2003-08-13 number 323
  33. Gauteng Provincial Gazette dated 2003-09-10 number 361
  34. Gauteng Provincial Gazette dated 2003-09-24 number 391
  35. Gauteng Provincial Gazette dated 2003-11-12 number 479
  36. Gauteng Provincial Gazette dated 2003-12-10 number 537
  37. Gauteng Provincial Gazette dated 2003-12-17 number 545
  38. Gauteng Provincial Gazette dated 2004-01-21 number 13
  39. Gauteng Provincial Gazette dated 2004-01-28 number 27
  40. Gauteng Provincial Gazette dated 2004-02-04 number 31
  41. Gauteng Provincial Gazette dated 2004-02-11 number 40
  42. Gauteng Provincial Gazette dated 2004-02-18 number 53
  43. Gauteng Provincial Gazette dated 2004-02-25 number 63
  44. Gauteng Provincial Gazette dated 2004-03-03 number 74
  45. Gauteng Provincial Gazette dated 2004-07-28 number 292
  46. Gauteng Provincial Gazette dated 2004-08-04 number 304
  47. Gauteng Provincial Gazette dated 2004-08-18 number 322
  48. Gauteng Provincial Gazette dated 2004-08-25 number 334
  49. Gauteng Provincial Gazette dated 2004-09-01 number 348
  50. Gauteng Provincial Gazette dated 2004-09-08 number 359
  51. Gauteng Provincial Gazette dated 2004-11-17 number 500
  52. Gauteng Provincial Gazette dated 2004-11-24 number 514
  53. Gauteng Provincial Gazette dated 2005-02-23 number 63
  54. Gauteng Provincial Gazette dated 2005-03-02 number 72
  55. Gauteng Provincial Gazette dated 2005-03-16 number 105
  56. Gauteng Provincial Gazette dated 2005-04-06 number 135
  57. Gauteng Provincial Gazette dated 2005-04-13 number 137
  58. Gauteng Provincial Gazette dated 2005-04-20 number 149
  59. Gauteng Provincial Gazette dated 2005-04-27 number 172
  60. Gauteng Provincial Gazette dated 2005-05-11 number 188
  61. Gauteng Provincial Gazette dated 2005-05-18 number 202
  62. Gauteng Provincial Gazette dated 2005-05-25 number 209
  63. Gauteng Provincial Gazette dated 2005-06-15 number 249
  64. Gauteng Provincial Gazette dated 2005-06-22 number 260
  65. Gauteng Provincial Gazette dated 2005-07-06 number 279
  66. Gauteng Provincial Gazette dated 2005-07-13 number 290
  67. Gauteng Provincial Gazette dated 2005-09-07 number 370
  68. Gauteng Provincial Gazette dated 2005-09-14 number 385
  69. Gauteng Provincial Gazette dated 2005-10-05 number 412
  70. Gauteng Provincial Gazette dated 2005-10-12 number 427
  71. Gauteng Provincial Gazette dated 2005-10-19 number 439
  72. Gauteng Provincial Gazette dated 2005-11-23 number 492
  73. Gauteng Provincial Gazette dated 2005-11-30 number 502
  74. Gauteng Provincial Gazette dated 2006-01-25 number 13
  75. Gauteng Provincial Gazette dated 2006-02-01 number 26
  76. Gauteng Provincial Gazette dated 2006-03-01 number 69
  77. Gauteng Provincial Gazette dated 2006-03-29 number 111
  78. Gauteng Provincial Gazette dated 2006-08-23 number 304
  79. Gauteng Provincial Gazette dated 2006-08-30 number 323
  80. Gauteng Provincial Gazette dated 2006-09-20 number 348
  81. Gauteng Provincial Gazette dated 2006-09-27 number 360
  82. Gauteng Provincial Gazette dated 2006-11-01 number 395
  83. Gauteng Provincial Gazette dated 2006-11-08 number 403
  84. Gauteng Provincial Gazette dated 2007-05-16 number 131
  85. Gauteng Provincial Gazette dated 2007-06-20 number 160
  86. Gauteng Provincial Gazette dated 2007-09-05 number 244
  87. Gauteng Provincial Gazette dated 2007-09-12 number 253
  88. Gauteng Provincial Gazette dated 2007-11-28 number 338
  89. Gauteng Provincial Gazette dated 2009-01-07 number 1
  90. Gauteng Provincial Gazette dated 2009-08-05 number 173
  91. Gauteng Provincial Gazette dated 2009-08-26 number 192
  92. Gauteng Provincial Gazette dated 2009-09-02 number 200
  93. Gauteng Provincial Gazette dated 2010-01-20 number 6
  94. Gauteng Provincial Gazette dated 2010-03-17 number 33
  95. Gauteng Provincial Gazette dated 2011-05-18 number 91
  96. Gauteng Provincial Gazette dated 2011-08-31 number 194
  97. Gauteng Provincial Gazette dated 2012-07-04 number 185
  98. Gauteng Provincial Gazette dated 2012-07-11 number 198
  99. Gauteng Provincial Gazette dated 2012-08-15 number 232
  100. Gauteng Provincial Gazette dated 2012-08-22 number 239
  101. Gauteng Provincial Gazette dated 2012-09-26 number 280
  102. Gauteng Provincial Gazette dated 2012-10-03 number 288
  103. Gauteng Provincial Gazette dated 2012-10-24 number 314
  104. Gauteng Provincial Gazette dated 2012-10-31 number 327
  105. Gauteng Provincial Gazette dated 2013-01-30 number 12
  106. Gauteng Provincial Gazette dated 2013-02-06 number 24
  107. Gauteng Provincial Gazette dated 2013-03-06 number 54
  108. Gauteng Provincial Gazette dated 2013-03-13 number 67
  109. Gauteng Provincial Gazette dated 2013-03-20 number 74
  110. Gauteng Provincial Gazette dated 2013-03-27 number 79
  111. Gauteng Provincial Gazette dated 2013-04-03 number 82
  112. Gauteng Provincial Gazette dated 2013-05-29 number 138
  113. Gauteng Provincial Gazette dated 2013-06-05 number 142
  114. Gauteng Provincial Gazette dated 2013-06-26 number 167
  115. Gauteng Provincial Gazette dated 2013-07-03 number 178
  116. Gauteng Provincial Gazette dated 2014-04-02 number 79
  117. Gauteng Provincial Gazette dated 2014-04-09 number 84
  118. Gauteng Provincial Gazette dated 2014-05-14 number 106
  119. Gauteng Provincial Gazette dated 2014-05-21 number 112
  120. Gauteng Provincial Gazette dated 2014-07-16 number 183
  121. Gauteng Provincial Gazette dated 2014-07-23 number 192
  122. Gauteng Provincial Gazette dated 2014-08-06 number 215
  123. Gauteng Provincial Gazette dated 2014-08-13 number 221
  124. Gauteng Provincial Gazette dated 2014-08-20 number 225
  125. Gauteng Provincial Gazette dated 2014-09-17 number 258
  126. Gauteng Provincial Gazette dated 2014-09-24 number 264
  127. Gauteng Provincial Gazette dated 2015-01-21 number 10
  128. Gauteng Provincial Gazette dated 2015-01-28 number 15
  129. Gauteng Provincial Gazette dated 2015-03-11 number 61
  130. Gauteng Provincial Gazette dated 2015-03-18 number 71
  131. Gauteng Provincial Gazette dated 2015-04-08 number 102
  132. Gauteng Provincial Gazette dated 2015-04-15 number 112
  133. Gauteng Provincial Gazette dated 2015-04-22 number 131
  134. Gauteng Provincial Gazette dated 2015-06-17 number 232
  135. Gauteng Provincial Gazette dated 2015-06-24 number 239
  136. Gauteng Provincial Gazette dated 2015-07-15 number 308
  137. Gauteng Provincial Gazette dated 2015-07-22 number 321
  138. Gauteng Provincial Gazette dated 2015-08-19 number 362
  139. Gauteng Provincial Gazette dated 2015-08-26 number 375
  140. Gauteng Provincial Gazette dated 2015-09-02 number 391
  141. Gauteng Provincial Gazette dated 2015-09-09 number 400
  142. Gauteng Provincial Gazette dated 2015-09-23 number 422
  143. Gauteng Provincial Gazette dated 2015-09-30 number 428
  144. Gauteng Provincial Gazette dated 2015-10-07 number 440
  145. Gauteng Provincial Gazette dated 2016-03-09 number 80
  146. Gauteng Provincial Gazette dated 2016-03-16 number 91
  147. Gauteng Provincial Gazette dated 2016-03-30 number 114
  148. Gauteng Provincial Gazette dated 2016-04-06 number 121
  149. Gauteng Provincial Gazette dated 2016-06-08 number 205
  150. Gauteng Provincial Gazette dated 2016-06-15 number 215
  151. Gauteng Provincial Gazette dated 2016-07-13 number 243
  152. Gauteng Provincial Gazette dated 2016-07-20 number 247
  153. Gauteng Provincial Gazette dated 2016-09-14 number 294
  154. Gauteng Provincial Gazette dated 2016-09-21 number 303
  155. Gauteng Provincial Gazette dated 2017-03-01 number 48
  156. Gauteng Provincial Gazette dated 2017-03-08 number 56
  157. South Africa Government Gazette Regulation Gazette dated 1997-11-19 number 18382
  158. South Africa Government Gazette Regulation Gazette dated 2019-12-06 number 42888
  159. South Africa Government Gazette dated 2003-09-12 number 25443
  160. South Africa Government Gazette dated 2011-08-10 number 173
  161. South Africa Government Gazette dated 2013-02-01 number 36122
  162. South Africa Government Gazette dated 2013-12-12 number 37158
  163. South Africa Government Gazette dated 2014-01-31 number 37285
  164. South Africa Government Gazette dated 2019-08-16 number 42636 part 1
  165. South Africa Government Gazette dated 2019-08-23 number 42657 part 1
Legislation 1
  1. Income Tax Act, 1962