Income Tax Act 89 of 1969

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89 of 1969

The Income Tax Act 89 of 1969 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 the twenty-eighth day of February, 1970, and the thirtieth day of June, 1970, and by companies in respect or taxable incomes for years of assessment ending during the period of twelve months ending on the thirty-first day of March, 1970, and for certain other years of assessment;
  • to provide for the payment of certain portions or the normal tax payable by certain companies into provincial revenue funds and the Revenue Fund of the territory of South-West Africa;
  • to provide for the basis of calculation of any tax levied by a provincial council on the incomes of persons other than companies;
  • to provide for the repayment to the taxpayers concerned of certain portions of the normal tax paid by those taxpayers;
  • to amend the Income Tax Act, 1962;
  • to amend the Income Tax Ordinance, 1961, of the territory of South-West Africa; and
  • to provide for incidental matters.

Commencement

4 July 1969

Amendments