South African Government

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Income Tax Act 69 of 1975

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69 of 1975

The Income Tax Act 69 of 1975 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 29 Feburary 1976 and 30 June 1976, and by companies In respect of taxable incomes for years of assessment ending during the period of twelve months ending on 31 March 1976;
  • 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.


23 Jul 1975, unless otherwise indicated


Amended by General Law Amendment Act 49 of 1996