Income Tax Act 65 of 1986

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65 of 1986

The Income Tax Act 65 of 1986 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 1987 and 30 June 1987, and by companies in respect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1987;
  • to amend the Income Tax Act, 1962;
  • to amend the Income Tax Act, 1984;
  • to amend the Income Tax Act, 1985; and
  • to provide for incidental matters.

Commencement

4 Jul 1986, unless indicated otherwise

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