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Glossary of Terms

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From The Glossary »

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Retirement Annuity Fund:

Any fund (other than a pension fund, provident fund or benefit fund) which is approved by the Commissioner of Income Taxes, or, in the case of any such fund established on or after 1 July 1986, is registered under the provisions of the Pension Funds Act. A fund recognised by the South African Revenue Services for tax purposes that provides individuals benefits similar to those provided by a pension scheme.
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