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act-43-1955.pdf | 7.03 MB |
43 of 1955
The Income Tax Act 43 of 1955 intends:
- to fix the rates of normal and super income tax in respect of the year of assessment ending the thirtieth day of June, 1955;
- to amend the law relating to income tax;
- to provide for the taxation of undistributed profits and of donations, and
- to discharge persons from liability in respect of unpaid loan portions of normal and super tax unassessed as at the first day of July, 1955.
Amends
Commencement
17 June 1955