Income Tax Act 101 of 1978

The Income Tax Act 101 of 1978 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 1979 and 30 June 1979, and by companies in respect of taxable incomes for years of assessment ending during the period of twelve months ending on 31 March 1979;
• to provide for the repayment to taxpayers concerned of a certain portion of normal tax paid;
• to amend the Income Tax Act, 1962;
• to amend the Income Tax Act, 1977; and
• to provide for incidental matters.

Commencement

28 June 1978

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