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act113of1993s.pdf | 15.76 MB |
113 of 1993
The Income Tax Act 113 of 1993 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 1994 and 30 June 1994, and by companies in respect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1994;
- to amend the Income Tax Act, 1962;
- to withdraw a Government Notice;
- to provide for special provisions with regard to unbundling transactions;
- to provide for agreements for the settlement of certain disputes;
- to provide that the Commissioner for Inland Revenue shall refrain from taking steps for the assessment of certain additional taxes;
- to amend the Insurance Act, 1943,
- to impose restrictions on certain policies issued by insurers who carry on long-term insurance business,
- to amend the restrictions on sinking fund business and to provide for matters connected therewith; and
- to provide for incidental matters.
Commencement
20 July 1993, unless indicated otherwise
Amendments
- Amended by Revenue Laws Amendment Act 60 of 2008
- Amended by Second Revenue Laws Amendment Act 60 of 2001
- Amended by Taxation Laws Amendment Act 30 of 2000
- Amended by Revenue Laws Amendment Act 53 of 1999
- Amended by Long-term Insurance Act 52 of 1998
- Amended by Taxation Laws Amendment Act 30 of 1998
- Amended by Taxation Laws Amendment Act 27 of 1997
- Amended by Taxation Laws Amendment Act 37 of 1996
- Amended by Taxation Laws Amendment Act 37 of 1995
- Amended by Taxation Laws Amendment Act 20 of 1994
- Amended by Income Tax Amendment Act 168 of 1993
- Amended by Revenue Laws Amendment Act 113 of 1993