The taxation implications of company law reform
A discussion document
December 1993
Annex 5.5: Memorandum and Articles of Association References
Income Tax Act
- Section 61(34) - Definition of non-profit body for purposes of limited income tax exemption.
GST Act
- Section 2 - Definition of term "non-profit body".
Stamp and Cheque Duties Act
- Section 2 - Definition of term "shares in a flat or office owning company".
- Section 44 - Valuation of shares.
Estate and Gift Duties Act
- Section 22 - Valuation of shares.