South African Government

Let's grow South Africa together

Income Tax Act 141 of 1992

PDF icon a1411992.pdf1.69 MB
141 of 1992

The Income Tax Act 141 of 1992 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 1993 and 30 June 1993, and by companies in respect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1993;
  • to amend the Income Tax Act, 1962;
  • to withdraw a Government Notice; and
  • to provide for incidental matters.


15 July 1992


Amended by Income Tax Act 113 of 1993