Cases registered on the PAYE system for SDL purpose only

A representation of information, knowledge, facts, concepts or instructions which are being or have been prepared, in a formalised manner and is intended to be processed, is being or has been processed in a computer system or network and may be in any form (including computer printouts, magnetic optical storage media, punched cards and punched tapes) or stored internally in the memory of the computer.

Refers to the act of removing a taxpayer from the tax register, usually when that taxpayer is no longer liable to pay tax.

1. Any amount due and recoverable under any policy of insurance which is a life policy issued or payable in South Africa (subject to certain conditions having been met);
2. Any property donated by the deceased in terms of a donation which is exempt from donations tax, if that property is not otherwise included as property of the deceased for purposes of the Estate Duty Act;
3. Any amount of any claim acquired by the deceased estate under the Matrimonial Property Act, 1984 in terms of the accrual system; and
4. Any property which the deceased was competent to dispose of immediately prior to his or her death.

A sum of money provisionally paid (French : “consignation”), or title deeds, bearer bonds, etc. lodged as security for the payment of such duties, taxes or other sums as may become chargeable.

Any person in a foreign diplomatic mission who has the authority or is responsible to pay any amount by way of remuneration to a locally recruited staff member under the provisions of any law.

Department of International Relations and Cooperation.

The deposit of funds directly into a bank account as a form of payment.

A “disability”, as defined in section 6B(1) of the IT Act means – a moderate to severe limitation of a person’s ability to function or perform daily activities as a result of a physical, sensory, communication, intellectual or mental impairment. The disability must be diagnosed by a duly registered medical practitioner, and that disability must have lasted or has a prognosis of lasting more than one year.

An employee that has been discharged from their service and has been replaced with a qualifying employee with the intention of benefiting from the ETI.