Income Tax Act 113 of 1977

The Income Tax Act 113 of 1977 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 1978 and 30 June 1978 and by companies in respect of taxable incomes for years of assessment ending during the period of twelve months ending on 31 March 1978;
• to provide for the payment of a portion of the normal tax payable by certain companies into the Revenue Fund of the territory of South West Africa;
• to provide for the repayment to the taxpayers concerned of a certain portion of the normal tax paid by those taxpayers;
• to amend the Income Tax Act, 1962; and 
• to provide for incidental matters.

Commencement

29 July 1977

Amendments

• Amended by Income Tax Act 28 of 1997
• Amended by General Law Amendment Act 49 of 1996
• Amended by Income Tax Act 36 of 1996
• Amended by Income Tax Act 21 of 1995
• Amended by Income Tax Act 21 of 1994
• Amended by Income Tax Act 113 of 1993
• Amended by Income Tax Act 141 of 1992
• Amended by Income Tax Act 129 of 1991
• Amended by Income Tax Act 101 of 1990
• Amended by Income Tax Act 70 of 1989
• Amended by Income Tax Amendment Act 99 of 1988
• Amended by Income Tax Act 90 of 1988
• Amended by Income Tax Act 101 of 1978