Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 (Act No. 12 of 2003)

Regulations issued in terms of Section 30 of the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003

13. Foreign source income
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For purposes of sections 6(2), 9(2) and 15 of the Act, the reference to receipts or accruals from a source outside the Republic means all amounts where the actual source thereof is outside the Republic, regardless of the fact that the receipts or accruals may in terms of the Income Tax Act, 1962, have been deemed to be from a source within the Republic.