Income Tax Act 104 of 1980

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104 of 1980

The Income Tax Act 104 of 1980 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 1981 and 30 June 1981, and by companies in respect of taxable incomes for years of assessment ending during the period of twelve months ending on 31 March 1981;
  • to amend the Income Tax Act, 1962; and
  • to provide for Incidental matters.

Commencement

25 July 1980

Amendments

Amended by General Law Amendment Act 49 of 1996

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