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Income Tax Act 85 of 1987

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85 of 1987

The Income Tax Act 85 of 1987 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 29 February 1988 and 30 June 1988, and by companies in respect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1988;
  • to amend the Income Tax Act, 1962; and
  • to provide for incidental matters.

Commencement

14 October 1987