Files
| Attachment | Size |
|---|---|
| act-91-1982.pdf | 14.24 MB |
91 of 1982
The Income Tax Act 91 of 1982 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 1983 and 30 June 1983, and by companies in respect of taxable incomes for years of assessment ending during the period of twelve months ending on 31 March 1983;
- to provide for the repayment to taxpayers concerned of a certain portion of normal tax paid;
- to amend the Income Tax Act, 1962;
- to repeal section 31 of the Income Tax Act, 1981; and
- to provide for incidental matters.
Commencement
23 June 1982, unless indicated otherwise
