"company"
includes—
| (a) | any association, corporation or company (other than a close corporation) incorporated or deemed to be incorporated by or under any law in force or previously in force in the Republic or in any part thereof, or any body corporate formed or established or deemed to be formed or established by or under any such law; or |
[Paragraph (a) substituted by section 2(1)(b) of the Income Tax Act, 1984 (Act No. 121 of 1984]
| (b) | any association, corporation or company incorporated under the law of any country other than the Republic or any body corporate formed or established under such law; or |
[Paragraph (b) substituted by section 13(1)(a) of the Taxation Laws Amendment Act, 2000 (Act No. 30 of 2000) - deemed to have come into operation on 23 February 2000]
| (c) | any co-operative; or |
[Paragraph (c) inserted by section 3(1)(a) of the Revenue Laws Amendment Act, 2006 (Act No. 20 of 2006)]
| (d) | any association (not being an association referred to in paragraph (a) or (f)) formed in the Republic to serve a specified purpose, beneficial to the public or a section of the public; or |
[Paragraph (d) substituted by section 13(1)(c) of the Taxation Laws Amendment Act, 2000 (Act No. 30 of 2000) - effective 1 January 2001]
| (e) | any— |
| (i) | [Paragraph (e)(i) deleted by section 7(1)(a) of the Taxation Laws Amendment Act, 2009 (Act No. 17 of 2009) - effective 1 January 2010] |
| (ii) | portfolio comprised in any investment scheme carried on outside the Republic that is comparable to a portfolio of a collective investment scheme in participation bonds or a portfolio of a collective investment scheme in securities in pursuance of any arrangement in terms of which members of the public (as defined in section 1 of the Collective Investment Schemes Control Act) are invited or permitted to contribute to and hold participatory interests in that portfolio through shares, units or any other form of participatory interest; or |
[Paragraph (e)(ii) substituted by section 4(1)(e) of the Taxation Laws Amendment Act, 2013 (Act No. 31 of 2013), GG 37158, dated 12 December 2013 - effective 1 January 2014]
| (iii) | portfolio of a collective investment scheme in property that qualifies as a REIT as defined in the listing requirements of an exchange, as defined in section 1 of the Financial Markets Act and licensed under section 9 of that Act, where those listing requirements have been approved in consultation with the Director-General of the National Treasury and published by the appropriate authority, as contemplated in section 1 of the Financial Markets Act, in terms of section 11 of that Act or by the Financial Sector Conduct Authority; or |
[Paragraph (e)(iii) substituted by section 4(1)(a) of the Taxation Laws Amendment Act, 2021 (Act No. 20 of 2021), Notice No. 770, GG45787, dated 19 January 2022]
[Paragraph (e) substituted by section 6(1)(b) of the Revenue Laws Amendment Act, 2002 (Act No. 74 of 2002), with effect from the date that the Collective Investment Schemes Control Act, 2002 (Act No. 45 of 2002) came into operation : 3 March 2003]
| (f) | a close corporation, |
[Paragraph (f) substituted by section 6(1)(c) of the Taxation Laws Amendment Act, 2010 (Act No. 7 of 2010)]
but does not include a foreign partnership;
[Definition of company amended by section 6(1)(d) of the Taxation Laws Amendment Act, 2010 (Act No. 7 of 2010)]