South African Government

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Income Tax Act 113 of 1977

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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.


29 July 1977