year of assessment means the period of 12 months commencing on 1st January 1948, and each subsequent period of 12 months.
year of assessment means calendar year.
year of assessment means any year or other period in respect of which any tax or duty leviable under this Act is chargeable, and any reference in this Act to any year of assessment ending the last or the twenty-eighth or the twenty-ninth day of February shall, unless the context otherwise indicates, in the case of a company or a portfolio of a collective investment scheme in securities be construed as a reference to any financial year of that company or portfolio ending during the calendar year in question.
More Definitions of year of assessment
year of assessment means the period of twelve months commencing on the first day of January in each year.
year of assessment means a year beginning on any 6 April and ending on the following 5 April;
year of assessment means any year or other period in respect of which any tax or duty leviable under this Act is chargeable.[Act 5 of 1982 (Rehoboth) provides the following additional definitions relevant to the application of this Act to “citizens of Rehoboth” “Chief Director” means the officer at the head of the government service of Rehoboth; “citizen of Rehoboth” means a citizen of Rehoboth as contemplated insection 5of the Rehoboth Self-Government Act, 1976 (Act 56of 1976), irrespective of whether such citizen is resident within Rehoboth or elsewhere in the territory of South West Africa; “Rehoboth” means the area defined in section 6 of the Rehoboth Self-Government Act, 1976 (Act 56of 1976).]
year of assessment means any year or other period in respect of which any tax or duty leviable under this Act is chargeable.
year of assessment. , subject to subsection (5), means calendar year.
year of assessment means a period between January and December of the year or such other period for which tax is computed.