South African Government

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Income Tax Act 28 of 1997

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28 of 1997

The Income Tax Act 28 of 1997 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 1998 and 30 June 1998, and by companies in respect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1998;
  • to amend the Income Tax Act, 1962;
  • to amend the Income Tax Act, 1996; and
  • to provide for incidental matters.


4 July 1997, unless otherwise indicated