INTERPRETATION NOTE 33 (Issue 5) ACT : INCOME TAX ... …

2 . Preamble In this Note unless the context indicates otherwise – • “section” means a section of the Act; • “the Act” means the Income Tax Act 58 of 1962; and • any other word or expression bears the meaning ascribed to it in the Act.

  Notes, Income, Issue, Interpretation, Income tax, Interpretation note 33, Issue 5