Income Tax Act 104 of 1979

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104 of 1979

The Income Tax Act 104 of 1979 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 February 1980 and 30 June 1980, and by companies in respect of taxable incomes for years of assessment ending during the period of twelve months ending on 31 March 1980;
  • to provide for the repayment to taxpayers concerned of a certain portion of normal tax paid;
  • to amend the Income Tax Act, 1962; and
  • to provide for incidental matters.

Commencement

13 July 1979, unless indicated otherwise

Amendments

Amended by General Law Amendment Act 49 of 1996

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