Part IVA : Withholding tax on royalties

49A. Definitions

49B. Levy of withholding tax on royalties

49C. Liability for tax

49D. Exemption from withholding tax on royalties

49E. Withholding of withholding tax on royalties by payers of royalties

49F. Payment and recovery of tax

49G. Refund of withholding tax on royalties

49H. Currency of payments made to Commissioner

50. [Repealed]

[Part IVA inserted by section 80(1) of the Taxation Laws Amendment Act, 2012 (Act No. 22 of 2012) - effective 1 July 2013]