South African Government

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Income Tax Act 70 of 1989

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70 of 1989

The Income Tax Act 70 of 1989 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 1990 and 30 June 1990, and by companies in respect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1990;
  • to amend the Income Tax Act, 1962;
  • to provide that certain provisions of the said Income Tax Act, 1962, shall not apply to expenditure incurred in connection with certain films;
  • to provide for the payment of a loan levy;
  • to withdraw certain Government Notices; and
  • to provide for incidental matters.


9 June 1989, unless otherwise indicated


Amended by Income Tax Act 101 of 1990