FAQ: What is the difference between approval under section 18A(1)(a) and 18A(1)(b)?

Section 18A(1)(a) provides approval to issue section 18A receipts to PBO’s ( excluding branches of foreign tax-exempt organisations) and institutions, boards or bodies which carry on any PBAs in Part II in South Africa.
Section 18A(1)(b) is a separate provision for conduit PBOs that provide funds or assets to PBOs, institutions, boards, or bodies that carry on PBAs in Part II in South Africa which are approved by the Commissioner under section 18A(1)(a).

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