South African Government

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Income Tax Act 43 of 1955

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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.



17 June 1955