South African Government

Let's grow South Africa together

Income Tax Act 90 of 1972

PDF icon act-90-1972.pdf17.13 MB
90 of 1972

The Income Tax Act 90 of 1972 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, 1973, and the thirtieth day of Jnne, 1973, and by companies in respect of taxable incomes for years of assessment ending during the period of twelve months ending on the thirty-first day of March, 1973;
  • to provide for the payment of a portion of the normal tax payable by certain companies into the Revenue Fond 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:
  • to repeal certain provisions of:
  • to amend certain provisions of the Income Tax Ordinance, 1961, of South-West Africa; and
  • to provide for incidental matters.


28 June 1972, unless otherwise indicated in the Act