South African Government

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Income Tax Act 101 of 1990

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101 of 1990

The Income Tax Act 101 of 1990 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 1991 and 30 June 1991, and by companies In respect of taxable incomes for years of assessment ending during the period of 12 months ending on 31 March 1991;
  • to amend the Income Tax Act, 1962;
  • to withdraw certain Government Notices; and
  • to provide for incidental matters.


Income Tax Act 70 of 1989




Amended by Taxation Laws Amendment Act 22 of 2012