Files
| Attachment | Size |
|---|---|
| act-96-1981.pdf | 17.48 MB |
96 of 1981
The Income Tax Act 96 of 1981 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 1982 and 30 June 1982, and by companies in respect of taxable incomes for years of assessment ending during the period of twelve months ending on 31 March 1982;
- to amend the Income Tax Act, 1962;
- to provide for the commencement of section 21 of the Income Tax Act, 1980;
- to provide for certain deductions, a rebate and the rate of normal tax applicable to certain persons, and the prescribing of employees tax tables, in respect of the year of assessment ending on 28 February 1983;
- to repeal section 170 of the Co-operatives Act, 1981 [repealed in May 2007]; and
- to provide for incidental matters.
Commencement
6 November 1981, unless stated otherwise
