Income Tax Act 80 of 1961

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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.

Commencement

7 July 1961

Amendments