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act-72-1963.pdf | 7.63 MB |
72 of 1963
The Income Tax Act 72 of 1963 intends:
- to fix the rates of normal tax payable by persons other than companies in respect of the years of assessment ending the twenty-eighth day of February, 1963, the thirtieth day of June, 1963, the twenty-ninth day of February, 1964, and the thirtieth day of Jane, 1964, and by companies in respect of their financial years ending on or before the thirty-first day of December, 1963,
- to provide for the payment of a portion of the normal tax payable by certain companies into provincial revenue funds,
- to provide for the basis of calculation of any tax levied by a provincial council on the incomes of persons other than companies, and
- to amend :
- the Technological Training Advancement Act, 1960 [repealed in 1984],
- the Income Tax Act, 1962, and
- the Income Tax Amendment Act, 1962.
Commencement
3 July 1963, unless otherwise indicated in the Act.