Final Relief on Tax, Interest, Penalty and Additional Tax Act 101 of 1996 [repealed]

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101 of 1996

The repealed Final Relief on Tax, Interest, Penalty and Additional Tax Act 101 of 1996 intended to:

  • to broaden the tax base and to break the culture of non-payment of tax by persuading every defaulter to pay his, her or its fair share of tax and, for those purposes, to provide for certain relief in respect of certain tax, interest, penalty and additional tax; and
  • to provide for matters connected therewith.

Commencement

1 November 1996

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