South African Government

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Income Tax Act 36 of 1996

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36 of 1996

The Income Tax Act 36 of 1996 intends:

  • to fix the rates of normal tax payable by persons other than companies in respect of taxable incomes for the years of assessment ending on 28 February 1997 and 30 June 1997, and by companies in respect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1997;
  • to amend the Income Tax Act, 1962;
  • to amend the Income Tax Act, 1994;
  • to withdraw a Government Notice;
  • to repeal certain laws; and
  • to provide for incidental matters.


3 July 1996, and the dates specified in the various sections