South African Government

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Income Tax Act 65 of 1973

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65 of 1973

The Income Tax Act 65 of 1973 intends:

  • to fix the rates of normal tax payable by persons other than companies in respect of taxable incomes for the years or assessment ending on 28 February 1974 and 30 June 1974, and by companies in respect of taxable incomes for years or assessment ending during the period of twelve months ending on 31 March 1974;
  • to provide for the payment of a portion of the normal tax payable by certain companies into the Revenue Fund of the territory of South West Africa;
  • to provide for the repayment to the taxpayers concerned of a certain portion of the normal tax paid by those taxpayers; 
  • to amend the Income Tax Act, 1962; and
  • to provide for incidental matters.


27 June 1973, unless otherwise indicated in the Act