Employment Tax Incentive Act, 2013 (Act No. 26 of 2013)

Notices

COVID-19 Disaster Relief Organisation deemed to be Public Benefit Organisation

Definitions and Interpretation
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(1)In this Act, unless the context indicates otherwise—

 

"COVID-19 disaster relief organisation"

means any non-profit company as defined in section 1 of the Companies Act, 2008 (Act No. 71 of 2008), any trust, or any association of persons that has been incorporated, formed or established in the Republic that carries on activities for the purposes of disaster relief in respect of the COVID-19 pandemic, declared a national disaster on 15 March 2020 by the Minister of Cooperative Governance and Traditional Affairs under section 27(1) of the Disaster Management Act, 2002 (Act No. 57 of 2002);

 

"Income Tax Act"

means the Income Tax Act, 1962 (Act No. 58 of 1962); and

 

"Solidarity Fund"

means the Solidarity Response Fund, registered with the Companies and Intellectual Property Commission as a non-profit company under registration number 2020/179561/08.

 

(2) Subsection (1) is deemed to have come into operation on 1 April 2020.