South African Government

Let's grow South Africa together

Income Tax Act 80 of 1961

PDF icon act-80-1961.pdf14.24 MB
80 of 1961

The Income Tax Act 80 of 1961 aims:

  • to fix the rates of normal tax in respect of the year of assessment ending the thirtieth day of June, 1961,
  • to provide for the payment of a portion of the normal tax payable by certain companies into provincial revenue funds,
  • to amend the law relating to income tax,
  • to repeal the Namaqualand Copper Mines Income Tax Relief Act, 1937.


7 July 1961