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act-121-1984.pdf | 25.25 MB |
121 of 1984
The Income Tax Act 121 of 1984 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 1985 and 30 June 1985, and by companies in rtspect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1985;
- to amend the Income Tax Act, 1962;
- to amend the Finance and Financial Adjustments Acts Consolidation Act, 1977, so as to delete an exemption from income tax in respect of certain housing benefits;
- to amend the Judges' Remuneration Act, 1978 [repealed in April 1989], so as to delete an exemption from income tax in respect of certain allowances;
- to repeal section 61 of the Income Tax Act, 1983; and
- to provide for incidental matters.
Commencement
22 August 1984