South African Government

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Income Tax Act 101 of 1978

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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.


28 June 1978